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PeerBasis
Compensation Comparability Determination

Friends Of The Nature Center In Rancocas State Park Inc

Executive Director / CEO

EIN 462470627
NJ · NTEE C30
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Susan Buffalino, Executive Director / CEO ($22,056) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,245 total compensation of comparable organizations → $178,097 $22,056
$13,80310th
$24,20425th
$45,105Median
$69,25375th
$92,63290th
$22,056This org · 22nd
p10$13,803
p25$24,204
p50$45,105
p75$69,253
p90$92,632
$22,056

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 NJ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Shamokin Creek Restoration AlliancePA $145,624$21,445 990
Play For All Foundation IncIL $146,122$35,537 990
Keep Florida Beautiful IncFL $141,524$80,416 990
Center For Environmental Law & PolicyWA $147,671$89,928 990
Assateague Coastal Trust IncMD $148,058$62,424 990
Rosedale Conservancy IncDC $148,888$4,985 990
Pelican Lakes Conservation ClubMN $149,353$38,140 990
Hartley Mason Reservation Co Jeffrey W McconnellME $136,817$5,608 990
Human Impacts Institute IncNY $133,757$54,784 990
Cross Vermont Trail Assocation IncVT $155,037$26,694 990
Conservation Technology Accelerator IncCA $156,240$13,055 990
Coastal Resources Group IncFL $157,240$76,616 990
Integrated Vegetation Management Partners IncDE $158,016$151,069 990
The Urban Wildlands Group IncCA $159,953$45,105 990
Prairie Pines PartnersNE $126,575$26,179 990
Lake Fork Valley ConservancyCO $121,928$48,651 990
Missouri Parks AssociationMO $170,375$62,531 990
Sebasticook Regional Land TrustME $115,436$48,126 990
Reshoring InitiativeFL $173,066$31,341 990
Agassiz Audubon Society IncMN $114,610$1,245 990
Thrive ConservationCA $114,419$25,147 990
Tahoma Audubon SocietyWA $174,454$59,910 990
Poudre River Trail Corridor IncCO $113,738$92,430 990
Citizens For Balanced UseMT $113,663$36,220 990
Kern River ConservancyCA $113,172$49,750 990

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 NJ 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 default22nd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted22nd

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 (Susan Buffalino) 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 51 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,056 is reasonable (approximately the 22nd 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). 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.