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PeerBasis
Compensation Comparability Determination

Sustainable Finger Lakes Inc

Executive Director / CEO

EIN 352311338
NY · NTEE C30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gay Nicholson, Executive Director / CEO ($72,800) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Gay Nicholson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$908 total compensation of comparable organizations → $256,146 $72,800
$28,31910th
$57,37825th
$79,084Median
$95,80875th
$118,51490th
$72,800This org · 43rd
p10$28,319
p25$57,378
p50$79,084
p75$95,808
p90$118,514
$72,800

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
The National Loon Center Foundation Inc MN$466,947 Executive Director $149,043 $162,978 2024
Wild Salmon Rivers WA$469,104 Executive Director/secreta $56,250 $57,378 2023
Buffalo Field Campaign Inc MT$471,062 President $7,789 $9,292 2024
Native American Environmental CA$458,322 Executive Dir. $69,450 $66,366 2024
Bay Journal Media Inc MD$474,628 Executive Director $50,000 $51,731 2024
Graylag Nature Preserve Inc NH$456,956 Executive Director $84,165 $86,003 2024
Blue Heron Nature Preserve Inc GA$455,759 Executive Dir. $21,745 $24,196 2024
St Bartholomew's Conservancy Inc NY$454,826 Executive Director $127,870 $131,647 2023
Keep The Tennessee River Beautiful TN$453,131 Custodian Of $69,282 $80,592 2024
Mid John Day Watershed Council OR$450,522 Executive Director $63,008 $66,666 2023
Balsam Mountain Trust NC$449,949 Executive Director $102,083 $120,176 2023
Wildlife Leadership Academy PA$449,846 Executive Director $65,339 $74,237 2023
Buena Vista Audubon Society CA$482,988 Executive Dir. $95,729 $89,120 2025
Partners For Conservationinc CO$447,284 Executive Di $117,375 $124,552 2024
Uhiwai O Haleakala HI$443,476 Executive Di $102,373 $101,430 2024
Community Partnerships PA$489,423 Executive Director $82,198 $90,713 2024
Royal African Foundation UT$441,715 President $23,328 $26,422 2024
Lake Katherine Nature Center And Botanic IL$440,469 Operations Manager $90,177 $101,008 2023
Department Of Bioregion WA$439,391 Executive Director $49,042 $48,590 2024
Waterkeepers Chesapeake Inc MD$437,762 Executive Director $69,300 $71,699 2024
Climate Advocates Voces Unidas TX$437,100 Outgoing Exe $136,379 $147,080 2025
Coalition For Sonoran Desert Protection AZ$436,402 Executive Dir. $77,915 $82,924 2024
Glen Canyon Institute UT$436,232 Executive Di $75,326 $85,317 2024
Martha's Vineyard Fishermen's MA$496,956 Executive Di $81,731 $83,678 2023
Carbon Underground CA$435,291 Director, Strategic Partnerships $59,547 $60,985 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to NY cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default43rd
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted41st

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Gay Nicholson) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 153 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,800 is reasonable (approximately the 43rd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.