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PeerBasis
Compensation Comparability Determination

Charleston Horticultural Society

Executive Director / CEO

EIN 562211468
SC · NTEE C410
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Allison Hunt, Executive Director / CEO ($28,554) against every comparable organization that fit the selection criteria — 549 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

549 organizations qualified on sector, size, and geography 549 within the band form the benchmarked peer set.

Distribution of comparable compensation

$480 total compensation of comparable organizations → $384,473 $28,554
$11,83810th
$30,83225th
$52,479Median
$72,08075th
$95,05890th
$28,554This org · 22nd
p10$11,838
p25$30,832
p50$52,479
p75$72,080
p90$95,058
$28,554

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

OrganizationStateTotal revenueTotal compSource
Gull Chain Of Lakes AssociationMN $238,044$11,609 990
The Hillside TrustOH $237,694$79,190 990
Sovereign EnergyNM $238,491$11,895 990
Xa Kako Dile IncCA $238,623$23,189 990
Comal County Conservation Alliance IncTX $237,135$60,377 990
Willow Bend Environmental Education CenterAZ $238,896$49,715 990
Keep Jackson BeautifulMS $238,983$3,416 990
Hui O KoolaupokoHI $236,830$30,655 990
Lifetides InstituteSC $239,327$25,740 990
Green Earth IncIL $236,353$38,940 990
Green Mountain Conservation GroupNH $239,655$63,483 990
Shinnecock Kelp Farmers IncorporatedNY $239,935$59,623 990
Missouri State Parks Foundation IncMO $240,020$74,413 990
Madison River FoundationMT $240,092$112,754 990
Oconee River Land TrustGA $235,611$65,860 990
One People One ReefCA $235,610$23,176 990
Together We Grow IncOH $240,453$30,531 990
Chandler Park ConservancyMI $235,449$113,910 990
Eastrail PartnersWA $240,542$101,682 990
The Ike FoundationNJ $235,402$210,313 990
Scenic PittsburghPA $240,966$68,347 990
Empire Discovery Institute IncNY $234,954$384,473 990
Bowling Green Recycling Center IncOH $234,872$10,892 990
Sierra County Land TrustCA $241,176$28,942 990
Lite InitiativesCA $241,633$14,095 990

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 SC 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)19th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted20th

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 (Allison Hunt) 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 549 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,554 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.