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PeerBasis
Compensation Comparability Determination

Friends Of The Cheyenne Botanic Gardens

Executive Director / CEO

EIN 830302260
WY · NTEE C410
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jill Lovato, Executive Director / CEO ($43,500) against every comparable organization that fit the selection criteria — 692 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

692 organizations qualified on sector, size, and geography 692 within the band form the benchmarked peer set.

Distribution of comparable compensation

$284 total compensation of comparable organizations → $385,636 $43,500
$13,28210th
$33,40125th
$55,727Median
$77,06675th
$101,24590th
$43,500This org · 36th
p10$13,282
p25$33,401
p50$55,727
p75$77,066
p90$101,245
$43,500

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 WY 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
Texas Environmental Health Assoc TX$287,656 Business Man $45,719 $42,709 2024
M3 Ministries TX$287,081 Board Member, Ceo $78,000 $75,016 2023
Carlsbad Mainstreet Project NM$288,535 Executive Director $57,750 $59,719 2023
North American Rock Garden Society Inc NC$288,665 Executive Secretary $16,500 $15,921 2024
Waukesha County Land Conservancy Inc WI$289,154 Executive Director $70,969 $69,216 2024
Kubota Garden Foundation WA$289,184 Executive Director $67,002 $57,675 2023
Prince William Conservation Alliance VA$289,800 Executive Dir. $83,376 $77,400 2023
Friends Of Bayou Lafourche Inc LA$290,045 Executive Director $51,458 $54,478 2023
Lake Of The Ozarks Watershed Allian MO$290,092 Executive Di $92,973 $91,960 2024
Four Winds Nature Institute Inc VT$285,418 Executive Dir. $63,811 $59,980 2024
Montana Conservation Society MT$285,400 Executive Director $110,000 $110,732 2024
Amigos De El Yunque Inc PR$290,302 Executive Director $83,078 $85,532 2023
Discovery Pathways PA$290,379 Executive Director $72,021 $67,072 2024
Sundance Nature Alliance UT$285,075 Executive Di $75,000 $71,684 2024
Nashville Tree Conservation Corps TN$290,930 Former Exec $82,558 $81,041 2024
Flathead Lakers Inc MT$291,237 Executive Director $35,025 $35,258 2024
Imago OH$291,359 Executive Director $33,772 $34,391 2023
Blue Scholars Initiative FL$284,046 Program Director $30,468 $26,729 2024
Coastal Connections Inc FL$291,704 Executive Director $42,000 $37,935 2023
Methow Recycles WA$291,962 Executive Director $29,913 $25,010 2024
Energy Programs Consortium DC$283,320 Executive Director $51,000 $43,028 2023
Chicas Verdes Corporation CA$282,581 Executive Director $82,895 $66,846 2024
Dover Land Conservation Trust MA$293,352 Executive Secretary $7,510 $6,489 2023
One Earth Collective IL$281,886 Executive Dir. $79,000 $72,530 2024
Keep Lee County Beautiful Inc FL$294,141 Executive Director $60,160 $54,337 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default36th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted34th

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 (Jill Lovato) 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 692 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,500 is reasonable (approximately the 36th 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.