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PeerBasis
Compensation Comparability Determination

Chattanooga Audubon Society

Executive Director / CEO

EIN 626047636
TN · NTEE C300
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Stewart, Executive Director / CEO ($53,385) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Stewart — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$780 total compensation of comparable organizations → $220,200 $53,385
$26,76910th
$48,76925th
$66,288Median
$82,04075th
$102,05790th
$53,385This org · 29th
p10$26,769
p25$48,769
p50$66,288
p75$82,040
p90$102,057
$53,385

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 TN 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
Fox Haven Center Inc MD$410,766 Director Of Operations And $67,332 $59,887 2024
Yellow Dog Community And Conservation MT$409,274 Executive Dir $80,315 $82,363 2024
North Dakota Private Grazing Lands ND$414,512 Past Chairma $22,112 $23,767 2023
Fungi Foundation Inc NY$407,817 Chief Executive Director $58,336 $50,149 2024
Upper Peninsula Rc & D MI$416,725 Executive Di $8,293 $8,143 2024
Friends Of Illinois Nature Preserves IL$405,851 Executive Director $70,000 $65,470 2024
Clean River Project Inc MA$418,111 President $57,300 $50,432 2023
Whiteswan Environmental We WA$418,324 Executive Director $92,322 $78,635 2024
Grand Canyon River Guides Inc AZ$418,618 Executive Director $63,954 $57,005 2025
Partnership For The National Trails DC$418,939 Executive Director $105,380 $87,975 2024
Wachiska Audubon Society Inc NE$421,211 Executive Di $70,404 $72,039 2024
Public Land Solutions UT$422,713 Managing Dir $105,744 $102,961 2024
Change Is Simple Inc MA$399,789 Executive Director $75,368 $66,335 2023
Baduwa't Watershed Council CA$426,600 Board President $55,370 $44,314 2025
Friends Of Baxter State Park ME$396,313 Executive Director $92,805 $88,408 2024
Southern Maryland Rc&d Board Inc MD$395,050 Executive Di $44,034 $40,322 2023
Mclean Game Refuge Inc CT$428,079 President $49,166 $43,856 2024
Putnam Land Conservancy Inc FL$394,090 Ceo & Conservation Director $64,167 $57,347 2024
Maui Ocean Center Marine Institute HI$393,546 Executive Di $67,676 $57,643 2024
Forests Forever Inc CA$431,470 Ex Dir. & Secre $79,070 $64,955 2024
Gunpowder Riverkeeper Inc MD$431,484 Executive Director $65,721 $58,454 2024
Community Cloud Forest Conservation MN$390,975 Co-chair $36,241 $34,068 2024
Mt Mountain Mamas MT$389,821 Executive Dir. $80,000 $82,040 2024
Coral Bay Community Council VI$434,239 Executive Director $83,628 $83,628 2024
Carbon Underground CA$435,291 Director, Strategic Partnerships $59,547 $52,427 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default29th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted25th

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 (James Stewart) 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 153 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,385 is reasonable (approximately the 29th 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.