Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Trellis Horticultural Therapy

Executive Director / CEO

EIN 822304467
GA · NTEE E99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachel Cochran, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rachel Cochran — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$750 total compensation of comparable organizations → $231,776 $36,000
$14,36410th
$31,07925th
$44,098Median
$86,58575th
$128,10590th
$36,000This org · 37th
p10$14,364
p25$31,079
p50$44,098
p75$86,585
p90$128,105
$36,000

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 GA 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
Growing Up Together SD$233,422 Executive Director $25,032 $26,768 2025
Pontifex Inc OH$248,028 President $52,000 $56,394 2023
Servicemembers Undertaking Disabled TX$224,453 Executive Director $84,914 $84,477 2024
Forbes Medical Staff Fund PA$253,879 President $20,000 $19,836 2024
Life Resources Of Georgia Inc GA$255,952 Executive Di $44,098 $44,098 2024
Holdyou Foundation Inc CA$219,511 President Director $52,000 $44,657 2024
Upper Midlands Rural Health Network SC$258,850 Executive Dir. $94,561 $101,010 2023
C-line Counseling Center NJ$260,477 Executive Director $16,500 $14,652 2024
Children's Health Foundation Inc OR$215,780 Executive Director $7,586 $6,825 2025
Healthy Hearts Institute CA$262,570 Board Chair $42,857 $37,892 2023
Empowering Strides WA$215,474 President $39,515 $35,185 2024
Giving Health Inc GA$263,218 Chief Medical Dir $750 $750 2024
The Medical Center Auxiliary PA$265,169 President & Ceo $42,768 $43,670 2023
Inteleos Foundation Inc MD$267,449 Ceo/executive Director $40,758 $37,897 2024
Climatework Maine ME$268,900 Director $117,335 $116,852 2024
Wong-baker Faces Foundation OK$206,444 Director $125,000 $136,891 2024
Seashore Gardens Foundation NJ$272,798 Treasurer $253,529 $231,776 2023
Harbor Emergency Medical Education Foundation CA$277,634 Research Assistant $8,980 $7,712 2024
Asian Health Foundation Inc NJ$200,315 Ex Director $50,400 $44,754 2024
Greene County Rural Health Network Inc NY$200,278 Executive Director $37,080 $33,324 2024
What To Expect Project DC$280,090 President & E.d $132,652 $115,771 2024
Northwest Medical Center Foundation Inc MO$280,795 President/ceo $28,195 $30,577 2023
Epiphany Project Inc AZ$281,911 Co-president $47,333 $45,273 2024
Turning Point Seattle Dba Canopy WA$194,170 Executive Director $99,447 $88,550 2024
Messengers For Health MT$292,200 Executive Director $88,626 $97,819 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default37th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted24th

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 (Rachel Cochran) 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 41 similarly situated organizations (Same NTEE sector (E99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 37th 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.