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PeerBasis
Compensation Comparability Determination

Art Parts Creative Reuse Center

Executive Director / CEO

EIN 462419105
CO · NTEE C27
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Megan Moriarty, Executive Director / CEO ($61,752) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,780 total compensation of comparable organizations → $178,261 $61,752
$31,40810th
$39,06025th
$70,759Median
$90,07175th
$124,95590th
$61,752This org · 38th
p10$31,408
p25$39,060
p50$70,759
p75$90,071
p90$124,955
$61,752

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 CO 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
Pedal It Forward Nwa Inc AR$450,310 Executive Director $99,893 $113,740 2024
Recraft Creative Reuse Center SC$472,404 Member At Large, Board Of Directors; Executive Director $52,000 $54,952 2024
The Experimental Farm Network Cooperative PA$418,328 Co-director/board Member $86,000 $86,874 2024
Friends Of Guana Tolomato Matanzas FL$479,661 Fmr Exec Dir $31,953 $31,305 2023
United Prairie Foundation Incorporated ND$408,993 President $17,091 $19,560 2023
The Building Conservation Trust TX$489,214 President $102,521 $106,951 2023
End Of Life Vehicle Solutions MI$494,788 Executive Director $60,414 $63,166 2024
Carolina Recycling Association SC$389,773 Executive Di $73,079 $77,227 2024
Wild Farm Alliance CA$509,019 Executive Director $74,809 $67,368 2023
Our Hope WA$521,795 President $41,550 $38,795 2023
Wachusett Earthday Incorporated MA$372,421 Executive Di $34,616 $31,510 2024
Recreative Denver CO$372,240 Executive Director $10,780 $10,780 2023
Cincinnati Recycling And Reuse Hub OH$525,846 Executive Director $42,000 $46,392 2023
Reuse It Center Inc KS$365,928 Director $31,468 $35,454 2023
Free Geek Twin Cities MN$550,417 Executive Director $36,363 $37,472 2023
Southeast Kansas Recycling Inc KS$562,392 Operations Manager $36,420 $39,856 2024
Great Burn Study Group MT$565,929 Executive Dir. $83,051 $90,684 2024
Circular Colorado Incorporated CO$569,418 Presidentceo $143,751 $139,627 2024
Cement Kiln Recycling Coalition VA$322,206 Executive Director $177,030 $178,261 2023
Bk Rot Inc NY$319,398 Executive Director $82,810 $73,846 2025
Northern Prairies Land Trust SD$580,732 Board Member, Exec Director $78,923 $88,232 2024
Kc Can Compost MO$580,844 Executive Director $79,636 $87,964 2023
Habits Of Waste CA$307,102 Founder, Director, President, Ed $133,943 $117,159 2024
The Great Pond Foundation Inc MA$609,296 Executive Director $141,652 $132,750 2023
Greenaction For Health And Environmental Justice CA$615,882 Executive Director $77,367 $67,672 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2023 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 CO 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 default38th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted38th

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 (Megan Moriarty) 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 26 similarly situated organizations (Same NTEE sector (C27), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,752 is reasonable (approximately the 38th 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.