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PeerBasis
Compensation Comparability Determination

Warsaw Biblical Gardens Inc

Executive Director / CEO

EIN 471565096
IN · NTEE C41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melanie Martin, Executive Director / CEO ($6,200) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Melanie Martin — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$152 total compensation of comparable organizations → $84,179 $6,200
$2,22910th
$10,68325th
$23,248Median
$40,13475th
$64,68190th
$6,200This org · 23rd
p10$2,229
p25$10,683
p50$23,248
p75$40,134
p90$64,681
$6,200

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 IN 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 Sunflower Land Trust Inc KS$55,628 Chief Exec. Officer $32,500 $33,294 2024
Partnership For Environmental Progress CA$53,220 Executive Dir. $66,000 $55,639 2023
School Of Living PA$56,215 Assistant Treasurer $2,138 $2,022 2024
Mcgill Rose Garden SC$56,585 Sr Garden Di $23,500 $23,248 2024
Magellan Foundation Inc NY$56,783 President - $7,030 $5,869 2025
Outdoor Intervention Inc IN$57,041 President $39,803 $39,803 2024
Borneo Research Council ME$57,273 Treasurer $18,994 $18,568 2023
Bristol Virginia Public Schools Education Foundation VA$57,923 Executive Director $28,554 $26,916 2023
Worldopt Institute Inc HI$58,166 Secretary $13,221 $11,224 2024
Friends Of Merrymeeting Bay ME$58,443 Database Manager $155 $152 2023
350org Action Fund MA$58,516 Executive Director $34,973 $29,801 2024
Islands First Inc NY$58,985 Executive Director $50,317 $44,389 2023
Recycling Rules Inc MA$48,970 Founder And Executive Director $22,000 $19,301 2023
Sportsmens Club Sauk Rapids Inc MN$48,583 President $599 $561 2024
First People's Conservation Council LA$61,737 President $3,000 $3,133 2024
Open Water Foundation CO$45,650 Ceo $28,000 $25,460 2024
Oakfield Conservation Club WI$65,968 President $500 $510 2023
Solar Austin TX$66,281 Executive Director $26,833 $25,453 2024
Foothill Conservancy CA$66,411 Executive Director $26,926 $22,048 2024
Lake Erie Waterkeeper Inc OH$67,619 Executive Director $6,000 $6,026 2024
Pines And Prairies Land Trust TX$67,739 Executive Director $76,210 $74,425 2023
Community Counts Colorado Inc CO$67,973 Executive Di $23,100 $21,624 2023
National Historic Trails Center WY$68,225 Executive Director $40,000 $40,617 2024
Keep Rowlett Beautiful Inc TX$39,949 Exec. Director $17,325 $16,434 2024
Center For Ecological Living & Learning MD$69,268 President $94,952 $84,179 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted18th

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 (Melanie Martin) 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 39 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,200 is reasonable (approximately the 23rd 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.