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PeerBasis
Compensation Comparability Determination

Aquatic Ecosystem Restoration

Executive Director / CEO

EIN 383304154
MI · NTEE C30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carlton Layne, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carlton Layne — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,584 total compensation of comparable organizations → $154,056 $20,000
$9,78410th
$21,67025th
$49,221Median
$69,61275th
$86,54290th
$20,000This org · 24th
p10$9,784
p25$21,670
p50$49,221
p75$69,612
p90$86,542
$20,000

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 MI 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
Florida Coastal Conservancy FL$180,492 President $35,250 $32,083 2024
Kentucky Heartwood Inc KY$178,102 Executive Di $52,974 $56,769 2023
Rural Land Foundation Of Lincoln MA$176,486 Executive Director $176,952 $154,056 2024
Na Mamo Aloha Aina O Honokohau HI$175,740 Secretary $2,400 $2,082 2024
Tahoma Audubon Society WA$174,454 Executive Director $58,031 $51,823 2023
Reshoring Initiative FL$173,066 President $28,932 $27,110 2023
Missouri Parks Association MO$170,375 Executive Di $51,200 $54,090 2023
Ocean Fest Inc NC$195,966 Event Operations Manager $22,917 $23,619 2023
The Urban Wildlands Group Inc CA$159,953 President $45,300 $39,017 2023
Integrated Vegetation Management Partners Inc DE$158,016 President $133,800 $130,677 2023
Overland Expo Foundation Incorporated IN$202,559 Executive Director $32,000 $32,694 2024
One Earth Conservation NY$202,605 Vice President & Secretary $22,982 $20,120 2024
Coastal Resources Group Inc FL$157,240 Past Pres/treas/director $70,728 $66,274 2023
Downwinders At Risk Education Fund TX$203,759 Executive Dir. $43,750 $42,400 2024
Conservation Technology Accelerator Inc CA$156,240 President $13,499 $11,293 2024
Cross Vermont Trail Assocation Inc VT$155,037 Executive Director $23,000 $23,091 2023
Restoring The Lake Depths NV$205,234 Executive Dir. $69,856 $67,840 2024
Coastal Shores Inc VA$205,828 President $42,769 $40,008 2024
Wisconsin Bear Hunters Association Inc WI$206,383 President $6,000 $6,071 2024
Blue Mountains Forest Partners OR$206,916 Executive Dir. $77,700 $69,908 2024
The North Skunk River Greenbelt Association IA$207,310 Treasurer Executive Director $16,273 $17,773 2023
Paddle Antrim MI$207,391 Executive Di $80,128 $80,128 2024
Netcorps OR$207,493 Executive Di $67,458 $60,693 2024
Monterey Audubon Society CA$208,868 Executive Director $27,221 $22,186 2025
Ocean Agency RI$209,769 President & Ceo $105,173 $97,705 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default24th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted24th

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 (Carlton Layne) 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 80 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 24th 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.