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PeerBasis
Compensation Comparability Determination

Center For Nature Based Learning Llc

Executive Director / CEO

EIN 475638024
TX · NTEE L50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Morrow, Executive Director / CEO ($8,196) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,287 total compensation of comparable organizations → $1,187,845 $8,196
$10,18910th
$16,85125th
$29,765Median
$51,94275th
$115,33490th
$8,196This org · 8th
p10$10,189
p25$16,851
p50$29,765
p75$51,942
p90$115,334
$8,196

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

OrganizationStateTotal revenueTotal compSource
Asset Holdings IncGA $0$473,785 990
Provident Group Girard Properties IncLA $0$52,568 990
Garden City Neighbors IncMT $0$3,894 990
Westminster Foundation Iii IncFL $0$41,732 990
Douglas Gardens Holding Corp IncFL $0$29,444 990
George T Douris Housing DevelopmentNY $0$22,366 990
Fhcsd Housing IncCA $0$54,130 990
The Peak IncCO $0$15,047 990
High Plains Housing Resources IncKS $0$52,347 990
Cpnj-laurel IncNJ $0$17,245 990
Chesapeake Bay Housing IncVA $0$16,457 990
Peace Center PropertiesSC $0$31,234 990
Esperanza Rhf HousingCA $0$66,244 990
Nsi - Lincoln CountyMO $0$6,081 990
Win Housing Development Fund CompanyNY $0$7,592 990
Perth Amboy Housing IncNJ $0$228,743 990
Hrca Brookline Housing 108 Centre Street IncMA $0$76,271 990
431 Herkimer Street Hdfc IncNY $0$37,707 990
1559 Boone Avenue Housing DevelopmentNY $0$37,707 990
Judson Terrace Homes IncCA $0$41,312 990
Menorah Plaza Housing CorporationMN $0$21,923 990
Episcopal Home At West ColumbiaSC $0$121,156 990
House New York IncNY $0$28,613 990
Plymouth Place Holdings IncIL $0$30,833 990
Heartland Housing IncIL $0$63,819 990

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 TX 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 default8th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted79th

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 (Timothy Morrow) 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 95 similarly situated organizations (Same NTEE major group (L), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,196 is reasonable (approximately the 8th 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.