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PeerBasis
Compensation Comparability Determination

Coral Bay Community Council

Executive Director / CEO

EIN 660637620
VI · NTEE C30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Monica Miller-smith, Executive Director / CEO ($83,628) 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 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Monica Miller-smith — 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

$950 total compensation of comparable organizations → $268,049 $83,628
$28,95910th
$55,12325th
$70,404Median
$89,38275th
$104,96190th
$83,628This org · 68th
p10$28,959
p25$55,123
p50$70,404
p75$89,382
p90$104,961
$83,628

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Carbon Underground CA$435,291 Director, Strategic Partnerships $59,547 $63,819 2022
Glen Canyon Institute UT$436,232 Executive Di $75,326 $75,326 2024
Coalition For Sonoran Desert Protection AZ$436,402 Executive Dir. $77,915 $77,915 2024
Gunpowder Riverkeeper Inc MD$431,484 Executive Director $65,721 $65,721 2024
Forests Forever Inc CA$431,470 Ex Dir. & Secre $79,070 $79,070 2024
Climate Advocates Voces Unidas TX$437,100 Outgoing Exe $136,379 $132,864 2025
Waterkeepers Chesapeake Inc MD$437,762 Executive Director $69,300 $69,300 2024
Department Of Bioregion WA$439,391 Executive Director $49,042 $49,042 2024
Mclean Game Refuge Inc CT$428,079 President $49,166 $49,166 2024
Lake Katherine Nature Center And Botanic IL$440,469 Operations Manager $90,177 $92,841 2023
Royal African Foundation UT$441,715 President $23,328 $23,328 2024
Baduwa't Watershed Council CA$426,600 Board President $55,370 $53,943 2025
Uhiwai O Haleakala HI$443,476 Executive Di $102,373 $102,373 2024
Public Land Solutions UT$422,713 Managing Dir $105,744 $105,744 2024
Wachiska Audubon Society Inc NE$421,211 Executive Di $70,404 $70,404 2024
Partners For Conservationinc CO$447,284 Executive Di $117,375 $117,375 2024
Partnership For The National Trails DC$418,939 Executive Director $105,380 $105,380 2024
Wildlife Leadership Academy PA$449,846 Executive Director $65,339 $67,269 2023
Grand Canyon River Guides Inc AZ$418,618 Executive Director $63,954 $62,305 2025
Balsam Mountain Trust NC$449,949 Executive Director $102,083 $105,098 2023
Whiteswan Environmental We WA$418,324 Executive Director $92,322 $92,322 2024
Clean River Project Inc MA$418,111 President $57,300 $58,992 2023
Mid John Day Watershed Council OR$450,522 Executive Director $63,008 $64,869 2023
Upper Peninsula Rc & D MI$416,725 Executive Di $8,293 $8,293 2024
Keep The Tennessee River Beautiful TN$453,131 Custodian Of $69,282 $69,282 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VI 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. 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)69th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted65th

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 (Monica Miller-smith) 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 $83,628 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.