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PeerBasis
Compensation Comparability Determination

Naturist Society Foundation Inc

Executive Director / CEO

EIN 821010690
WI · NTEE A01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicky Hoffman, Executive Director / CEO ($52,920) against the 2000 closest of 3,022 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Nicky Hoffman — reported title “Editor and Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,022 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $270,893 $52,920
$10,03410th
$25,67425th
$44,849Median
$61,23275th
$78,31690th
$52,920This org · 62nd
p10$10,034
p25$25,674
p50$44,849
p75$61,232
p90$78,316
$52,920

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 WI 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
American Indian Cultural Center Management OK$317,982 Ceo $11,054 $11,655 2023
Waynesboro Symphony Orchestra Inc VA$317,966 Music Direct $23,846 $21,414 2024
Darke County Center For The Arts OH$318,073 Executive Di $31,669 $31,196 2024
Rain City Rock Camp For Girls WA$317,881 Executive Dir. $76,489 $63,691 2024
Sandglass Center For Puppetry & Theater Research Ltd VT$318,179 Board Member And Artistic Director $37,556 $36,195 2023
Black Lemonade TN$317,743 President Director $55,000 $53,769 2024
Port Tobacco Players Inc MD$318,280 President $28,000 $24,347 2024
Tapestry Folkdance Center MN$317,726 Executive Director $52,000 $47,788 2024
Inffinito Art & Cultural Foundation Inc FL$317,718 President $20,005 $17,028 2025
Theatre Macon Inc GA$317,696 Executive Di $59,740 $55,866 2024
Opera Company Of Middlebury VT$317,657 Administrative Director Eff 11/2023 End 3/2024 $27,750 $25,977 2024
Heritage Museum Foundation At Grissom Air Reserve Base IN$318,389 Executive Director $68,500 $67,184 2024
United States Open Music Competition CA$318,411 President $1,000 $803 2024
Northeast Florida Journalism Collective Inc FL$317,553 Editor $120,450 $108,347 2023
Access Art FL$317,475 Director $13,000 $11,358 2024
Acansa Arts Festival AR$317,470 Executive Director $71,667 $74,922 2024
Honor Flight New England Inc NH$318,561 Executive Director $61,963 $53,212 2024
Teatro Hispano De Dallas TX$317,399 Executive Director $63,750 $61,061 2023
Channel Islands Maritime Museum Inc CA$318,658 Executive Dir. $45,471 $37,596 2023
Explorer's Bible Study Association TN$317,344 Executive Di $84,677 $82,782 2024
Northeast Atlanta GA$317,332 Artistic Director $75,700 $70,791 2024
County Economic Research Institute Inc KS$317,331 President $171,880 $172,699 2024
Kokandy Productions IL$317,321 Producing Artistic Director $9,800 $8,961 2024
Music In The Somerset Hills Inc NJ$318,720 Artistic Director $65,141 $54,092 2024
Ma's House & Bipoc Art Studio Inc NY$317,270 President $26,125 $21,956 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI cost of living and 2023 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 WI 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 default62nd
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted60th

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 (Nicky Hoffman) 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,920 is reasonable (approximately the 62nd 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.