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PeerBasis
Compensation Comparability Determination

Mccoy Farm And Gardens

Executive Director / CEO

EIN 810737667
TN · NTEE N32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Nimon, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$869 total compensation of comparable organizations → $187,149 $75,000
$4,73410th
$23,46925th
$52,447Median
$73,53475th
$91,75190th
$75,000This org · 80th
p10$4,734
p25$23,469
p50$52,447
p75$73,534
p90$91,751
$75,000

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
Parkway Council Foundation PA$271,602 Executive Di $115,000 $112,325 2023
American Academy For Park And WA$277,983 Executive Di $17,307 $14,741 2024
Scott Community Golf Course Inc KS$270,783 Employee $55,312 $58,528 2023
Lititz Springs Park Inc PA$258,164 Treasurer $916 $869 2024
Downtown San Diego Public Spaces CA$296,290 President And Ceo $8,270 $6,794 2024
Santa Barbara County Trails Council CA$299,723 Executive Director $60,000 $49,290 2024
Friends Of Wisconsin State Parks Inc WI$300,825 Executive Director $68,520 $68,078 2024
Grand Rapids Whitewater Inc MI$247,817 President/ce $185,120 $187,149 2023
Montana Skatepark Association MT$246,471 President $7,500 $7,919 2023
Tahoe-pyramid Trail Inc NV$304,263 Executive Dir. $69,428 $66,207 2024
World Trails Network - Hub For The Americas NH$305,579 Chair $5,000 $4,522 2023
Ranger Snowmobile Atv Club Inc MN$240,822 President $1,225 $1,185 2023
Los Angeles River State Park Partners CA$239,039 Executive Director $73,376 $62,058 2023
David Allen Memorial Ballpark Inc OK$236,278 Executive Director $97,000 $101,614 2024
Mendocino Area Parks Association CA$235,492 Vice President $34,994 $29,597 2023
Ocmulgee National Park & Preserve GA$234,575 Executive Di $76,000 $74,847 2023
High Peaks Alliance ME$314,954 Executive Di $86,440 $84,777 2023
The Faribault Ice Arena Association MN$233,841 President $34,257 $33,154 2023
Presque Isle Partnership Inc PA$324,230 Executive Director $75,059 $73,313 2023
Castle Rock Parks And Trails Founda CO$329,215 Executive Di $19,192 $18,025 2023
Montana State Parks Foundation MT$210,237 Executive Director $77,241 $77,169 2025
Top Of Michigan Trails Council MI$347,614 Executive Dir. $90,084 $88,458 2024
Friends Of The Fort Collins Bicycle Program Inc CO$200,330 Executive Director Until 91 $65,393 $61,416 2023
Challis Golf And Recreation Association ID$200,019 Clubhouse Mgr $15,879 $16,070 2024
Friends Of International Friendship Park CA$350,167 Executive Dir. $36,000 $29,574 2024

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 default80th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted78th

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 (Melissa Nimon) 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 40 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 80th 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.