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PeerBasis
Compensation Comparability Determination

Louisville Nature Center Inc

Executive Director / CEO

EIN 616036081
KY · NTEE C600
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Minnick, Executive Director / CEO ($78,440) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Rebecca Minnick — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$480 total compensation of comparable organizations → $806,641 $78,440
$18,23210th
$38,69125th
$62,043Median
$82,75375th
$108,63690th
$78,440This org · 73rd
p10$18,232
p25$38,691
p50$62,043
p75$82,753
p90$108,636
$78,440

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 KY 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
Womens Environmental Institute At Amador Hill MN$457,413 Director Of Operations $6,900 $6,346 2024
Tacoma Tree Foundation WA$459,145 Executive Director $80,639 $69,184 2023
Blue Ridge Discovery Center Inc VA$461,990 Executive Di $65,423 $58,796 2024
Institute For Earth Education WV$452,778 International Chair $7,200 $7,471 2023
Boulder Outdoor Survival School UT$468,884 Executive Dir. $54,998 $52,393 2024
International Association For Near-death NC$470,449 Executive Dir. $13,740 $13,214 2024
Sol Nation Inc NC$471,247 Executive Director $103,833 $99,861 2024
Vermont Farm And Forest VT$476,706 Executive Director $66,354 $62,164 2024
California Clean Energy Committee CA$438,983 President $66,000 $54,613 2023
Cool The Earth Inc CA$436,919 Exec Dir/boa $55,000 $44,205 2024
Eco-justice Center Inc WI$436,056 Executive Director $58,700 $57,061 2024
John Bunker Sands Wetland Center Inc TX$481,271 Executive Dir. $64,126 $61,469 2023
Earth Day New York Inc NY$433,796 Executive Di $109,419 $94,748 2023
Ecology In Classrooms And Outdoors OR$432,173 Executive Director $93,836 $83,505 2023
Seaworthy Foundation Inc FL$431,973 Founder Ceo $80,000 $69,952 2024
Learning Outside Inc NC$484,982 Executive Di $70,355 $67,663 2024
Wsbz Farms AR$429,747 Executive Dir. $53,550 $57,681 2023
Greater Arkansas River Nature Assoc CO$427,717 Executive Di $85,000 $75,863 2024
Cloud City Conservation Center CO$424,000 Executive Di $77,650 $71,350 2023
Ecologik Institute CA$421,600 President $18,270 $14,684 2024
Work On Climate CA$499,810 Executive Director $27,963 $22,475 2024
Tikkun Hayam-repair The Sea Inc FL$501,076 Chief Executive Officer $150,000 $131,159 2024
Crossroads At Big Creek Inc WI$502,124 Executive Di $85,144 $82,766 2024
Minnesota Soil Health Coalition MN$502,268 Executive Dir. $131,733 $121,157 2024
350 Vermont Inc VT$504,377 Co-director $55,276 $53,315 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default73rd
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted72nd

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 (Rebecca Minnick) 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 98 similarly situated organizations (Same NTEE sector (C60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,440 is reasonable (approximately the 73rd 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.