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PeerBasis
Compensation Comparability Determination

Central Sierra Environmental Resource

Executive Director / CEO

EIN 770279240
CA · NTEE Z99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Buckley, Executive Director / CEO ($111,124) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $180,872 $111,124
$24,02910th
$47,39825th
$68,640Median
$92,80175th
$141,51590th
$111,124This org · 82nd
p10$24,029
p25$47,398
p50$68,640
p75$92,801
p90$141,515
$111,124

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

OrganizationStateTotal revenueTotal compSource
Cleansing Stream MinistriesCA $417,659$68,640 990
Breast Cancer ActionCA $410,302$143,312 990
Parkinson AssociationCA $409,950$93,710 990
Alliance For Community DevelopmentCA $404,289$66,718 990
Sonoma County Affordable Homes IncCA $403,168$72,659 990
ArtspanCA $432,105$154,155 990
Four Winds Of Indian Education IncCA $445,809$57,305 990
Kimberly-shirk AssociationCA $445,921$80,627 990
Race For The RescuesCA $445,990$60,000 990
Inland Valley Repertory TheatreCA $446,902$34,865 990
Inquilinos UnidosCA $379,789$86,331 990
San Francisco Choral SocietyCA $379,372$63,082 990
Mission Plaza Tenants AssociationCA $378,751$1,000 990
Seeds Of LearningCA $457,240$94,825 990
Bay Area Bike ProjectCA $458,203$25,996 990
Friends Of The Sharon Art StudioCA $459,628$89,958 990
Sacramento Housing AllianceCA $364,510$89,550 990
Fear For BreakfastCA $466,639$67,835 990
Care Fresno IncCA $362,423$60,943 990
The June L Mazer Lesbian ArchivesCA $467,980$32,880 990
San Diego County Dental FoundationCA $361,587$82,500 990
Compasspoint MentorshipCA $345,937$72,068 990
Zen Hospice ProjectCA $341,218$143,380 990
Big Sister League Residency IncCA $340,583$36,538 990
Indian Dispute Resolution Services IncCA $490,098$121,927 990

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 CA 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 default82nd
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted71st

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 (John Buckley) 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 49 similarly situated organizations (Same NTEE sector (Z99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $111,124 is reasonable (approximately the 82nd 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.