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PeerBasis
Compensation Comparability Determination

One Earth Conservation

Executive Director / CEO

EIN 812059074
NY · NTEE C30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gail Goldstein Koelln, Executive Director / CEO ($22,982) against every comparable organization that fit the selection criteria — 96 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Gail Goldstein Koelln — reported title “VICE PRESIDENT & SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

96 organizations qualified on sector, size, and geography 96 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,809 total compensation of comparable organizations → $175,971 $22,982
$13,15810th
$26,94125th
$64,123Median
$83,47975th
$101,27790th
$22,982This org · 21st
p10$13,158
p25$26,941
p50$64,123
p75$83,479
p90$101,277
$22,982

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 NY 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
Overland Expo Foundation Incorporated IN$202,559 Executive Director $32,000 $37,345 2024
Downwinders At Risk Education Fund TX$203,759 Executive Dir. $43,750 $48,431 2024
Restoring The Lake Depths NV$205,234 Executive Dir. $69,856 $77,490 2024
Coastal Shores Inc VA$205,828 President $42,769 $45,700 2024
Wisconsin Bear Hunters Association Inc WI$206,383 President $6,000 $6,934 2024
Blue Mountains Forest Partners OR$206,916 Executive Dir. $77,700 $79,852 2024
The North Skunk River Greenbelt Association IA$207,310 Treasurer Executive Director $16,273 $20,301 2023
Paddle Antrim MI$207,391 Executive Di $80,128 $91,526 2024
Netcorps OR$207,493 Executive Di $67,458 $69,326 2024
Monterey Audubon Society CA$208,868 Executive Director $27,221 $25,341 2025
Ocean Fest Inc NC$195,966 Event Operations Manager $22,917 $26,979 2023
Ocean Agency RI$209,769 President & Ceo $105,173 $111,604 2024
Valley In Motion PA$212,338 President $89,675 $98,964 2024
Philadelphia Community Farm Inc WI$212,883 President $4,548 $5,256 2024
Indiana Land Protection Alliance IN$213,769 Executive Director $77,500 $93,116 2023
I-20 Wildlife Preserve & Jenna Welch TX$214,236 Executive Dir. $59,249 $67,526 2023
Preserve Historic Sleeping Bear MI$216,955 Executive Director $32,000 $36,552 2024
Friends Of Lake Elmo's MN$217,060 Board Member $2,013 $2,201 2024
The River Project CA$220,622 President $6,384 $6,281 2023
Lake Heritage Parks Foundation Inc IN$221,458 Executive Director $11,495 $13,415 2024
Riverwood Nature Center Inc WI$223,054 President $18,862 $21,800 2024
Florida Coastal Conservancy FL$180,492 President $35,250 $36,646 2024
Aquatic Ecosystem Restoration MI$180,120 Executive Di $20,000 $22,845 2024
The New Nature Foundation PA$225,354 President $59,000 $65,112 2024
Energy & Conservation Law CO$225,726 Executive Dir. $132,385 $140,480 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default21st
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted21st

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 (Gail Goldstein Koelln) 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 96 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,982 is reasonable (approximately the 21st 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.