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PeerBasis
Compensation Comparability Determination

Botanical Community

Executive Director / CEO

EIN 825297261
CA · NTEE C41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bianca Bonilla, Executive Director / CEO ($29,637) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Bianca Bonilla — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,982 total compensation of comparable organizations → $104,566 $29,637
$17,20410th
$34,82125th
$67,365Median
$80,05275th
$88,27590th
$29,637This org · 20th
p10$17,204
p25$34,821
p50$67,365
p75$80,052
p90$88,275
$29,637

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
Heathcote Botanical Gardens Inc FL$394,957 Executive Di $63,750 $67,365 2024
Leila Arboretum Society MI$401,038 Executive Di $67,246 $78,075 2024
Viles Arboretum ME$360,321 Executive Director $61,535 $69,311 2024
Friends Of Nassau County Bailey NY$339,501 Superintendent $83,631 $87,517 2023
Woodland Arboretum Foundation OH$453,725 Pres/ceo Woodland Cemetery $17,906 $21,333 2024
Fruitful Commons TX$329,111 Executive Director $33,046 $37,183 2024
Key West Garden Club Inc FL$325,395 Director $12,285 $12,982 2024
Cora Hartshorn Arboretum & NJ$469,775 Executive Director $88,400 $88,781 2024
Friends Of The Cheyenne Botanic Gardens WY$287,785 Executive Director $43,500 $52,396 2024
Plant Select CO$502,587 Treasurer $32,772 $35,348 2024
Ney Environmental Education Foundation MN$278,478 Executive Director $66,625 $76,240 2023
Hulda Klager Lilac Gardens WA$266,161 Executive Director $14,350 $14,451 2024
Paul Bunyan Arboretum MN$546,499 Executive Di $30,854 $34,294 2024
Yakima Area Arboretum & Botanical Garden WA$571,643 Executive Director $81,452 $82,029 2024
America In Bloom OH$573,316 Executive Director $87,768 $104,566 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 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 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted13th

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 (Bianca Bonilla) 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 15 similarly situated organizations (Same NTEE sector (C41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,637 is reasonable (approximately the 20th 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.