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PeerBasis
Compensation Comparability Determination

El Rio De Los Reyes En Reedley

Executive Director / CEO

EIN 770506139
CA · NTEE C34
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Luke Hoekstra, Executive Director / CEO ($112,429) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,218 total compensation of comparable organizations → $109,585 $112,429
$16,47210th
$44,60425th
$66,689Median
$95,75375th
$103,53590th
$112,429This org · 100th
p10$16,472
p25$44,604
p50$66,689
p75$95,753
p90$103,535
$112,429

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Cherry Hills Land Preserve Inc CO$173,076 Executive Director $58,333 $66,689 2023
Bangor Land Trust ME$177,543 Executive Di $65,354 $75,786 2024
Maine Mountain Collaborative ME$166,384 Executive Director $94,500 $109,585 2024
San Bernardino Mountains Land Trust CA$164,664 Secretary $70,958 $73,054 2023
Androscoggin Land Trust Inc ME$196,823 Executive Director $72,345 $83,893 2024
Glacial Lakes Conservancy Inc WI$200,064 Executive Director $63,600 $76,921 2024
Er'-nerr' Land Fund CA$202,000 Chair $11,185 $11,185 2024
Tejon Ranch Conservancy CA$202,988 President & Ceo $65,663 $67,603 2023
Friends Of The Amargosa Basin CA$203,322 Executive Dir. $64,480 $64,480 2024
San Miguel Conservation Foundation CO$205,222 Executive Di $40,800 $46,645 2023
Katawba Valley Land Trust SC$205,614 Executive Di $84,000 $101,485 2024
The Intertwine Alliance Foundation OR$206,864 Co-director $96,453 $103,731 2024
Upper Savannah Land Trust SC$207,068 Executive Di $35,860 $44,604 2023
Maricopa Trail & Park Foundation AZ$209,689 Director $18,430 $19,997 2025
Southeast Regional Land Conservancy NC$138,702 Interim Exec $68,384 $84,245 2023
Land Health Institute PA$211,124 Executive Di $20,443 $23,609 2024
Central Savannah River Land Trust Inc GA$136,548 Executive Director $48,000 $55,892 2024
Three Rivers Land Trust ME$214,866 Executive Director, Outgoing $28,719 $34,287 2023
Nation Ford Land Trust SC$216,144 Director $44,162 $51,980 2025
Midwest Mitigation Oversight Association MO$132,720 Executive Director $81,000 $102,288 2023
Forever Maryland Inc MD$132,026 Executive Director $82,488 $87,007 2025
Simsbury Land Trust Inc CT$217,828 Executive Director $7,866 $8,321 2025
Maine Appalachian Trail Land Trust ME$218,450 Executive Director $92,837 $107,657 2024
Land Trust Of Bucks County PA$127,400 Executive Di $41,637 $49,506 2023
Human Access Project OR$226,653 Ringleader $60,000 $64,527 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted97th

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 (Luke Hoekstra) 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 37 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $112,429 is reasonable (approximately the 100th 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.