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PeerBasis
Compensation Comparability Determination

The Sunflower Land Trust Inc

Executive Director / CEO

EIN 481179241
KS · NTEE C34
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jim Michael, Executive Director / CEO ($32,500) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jim Michael — reported title “CHIEF EXEC. OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$148 total compensation of comparable organizations → $82,170 $32,500
$2,22610th
$9,90025th
$22,693Median
$39,49975th
$64,84090th
$32,500This org · 68th
p10$2,226
p25$9,900
p50$22,693
p75$39,499
p90$64,840
$32,500

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 KS 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
School Of Living PA$56,215 Assistant Treasurer $2,138 $1,974 2024
Mcgill Rose Garden SC$56,585 Sr Garden Di $23,500 $22,693 2024
Magellan Foundation Inc NY$56,783 President - $7,030 $5,729 2025
Warsaw Biblical Gardens Inc IN$54,425 Board Member $6,200 $6,052 2024
Outdoor Intervention Inc IN$57,041 President $39,803 $38,853 2024
Borneo Research Council ME$57,273 Treasurer $18,994 $18,125 2023
Bristol Virginia Public Schools Education Foundation VA$57,923 Executive Director $28,554 $26,273 2023
Partnership For Environmental Progress CA$53,220 Executive Dir. $66,000 $54,311 2023
Worldopt Institute Inc HI$58,166 Secretary $13,221 $10,957 2024
Friends Of Merrymeeting Bay ME$58,443 Database Manager $155 $148 2023
350org Action Fund MA$58,516 Executive Director $34,973 $29,090 2024
Islands First Inc NY$58,985 Executive Director $50,317 $43,330 2023
First People's Conservation Council LA$61,737 President $3,000 $3,058 2024
Recycling Rules Inc MA$48,970 Founder And Executive Director $22,000 $18,840 2023
Sportsmens Club Sauk Rapids Inc MN$48,583 President $599 $548 2024
Open Water Foundation CO$45,650 Ceo $28,000 $24,852 2024
Oakfield Conservation Club WI$65,968 President $500 $498 2023
Solar Austin TX$66,281 Executive Director $26,833 $24,845 2024
Foothill Conservancy CA$66,411 Executive Director $26,926 $21,522 2024
Lake Erie Waterkeeper Inc OH$67,619 Executive Director $6,000 $5,882 2024
Pines And Prairies Land Trust TX$67,739 Executive Director $76,210 $72,649 2023
Community Counts Colorado Inc CO$67,973 Executive Di $23,100 $21,108 2023
National Historic Trails Center WY$68,225 Executive Director $40,000 $39,648 2024
Center For Ecological Living & Learning MD$69,268 President $94,952 $82,170 2024
Go Alliance OR$70,080 Director, President, Executive Director $76,680 $65,914 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default68th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted56th

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 (Jim Michael) 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 41 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,500 is reasonable (approximately the 68th 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.