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PeerBasis
Compensation Comparability Determination

Delray Beach Children's Garden Inc

Executive Director / CEO

EIN 830852101
FL · NTEE C60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christina Nicodemou, Executive Director / CEO ($39,996) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,523 total compensation of comparable organizations → $426,963 $39,996
$28,55410th
$36,77225th
$56,271Median
$74,01075th
$90,43090th
$39,996This org · 29th
p10$28,554
p25$36,772
p50$56,271
p75$74,010
p90$90,430
$39,996

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 FL 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
Champions Kids Camp Inc TX$215,477 President $41,460 $42,881 2024
Patagonia Area Resource Alliance AZ$217,200 Co Chair And Mission Coordinator $29,466 $30,165 2023
Kittitas Environmental Education Network WA$213,581 Environmental Education Director $33,804 $31,292 2024
Wisconsin Woodland Owners WI$218,332 Executive Di $82,400 $88,977 2024
Outdoor Inclusion Coalition PA$212,979 President & $80,000 $82,487 2024
Between The Rivers Nature Center ME$222,910 President $11,720 $12,134 2024
Native Lands Restoration Collaborative KS$208,857 Executive Director $51,875 $57,945 2024
Sjvwater CA$225,385 Ceo/editor $50,638 $46,546 2023
Environmental Education Council Of Oh In OH$205,932 Executive Director $56,255 $63,425 2023
The Nature Of Cities NY$226,579 Exective Director $28,850 $27,751 2023
The Charles Koiner Center For Urban Farming Incorporated MD$204,075 Executive Director $34,992 $33,825 2024
Earthreports Inc MD$228,798 Ceo $15,461 $15,387 2023
Huneebee Project Inc CT$202,026 Executive Director $59,616 $59,501 2023
Barnacles And Bees WA$232,671 Executive Director $40,784 $37,754 2024
Agramonte Ranch Research And CA$198,920 Ceo $82,591 $73,738 2024
Empire Discovery Institute Inc NY$234,954 Interim Ceo $443,876 $426,963 2023
Scraplanta Inc GA$193,209 Executive Director $32,902 $33,323 2025
Willow Bend Environmental Education Center AZ$238,896 Ceo $56,991 $55,209 2025
Shinnecock Kelp Farmers Incorporated NY$239,935 Board Member $70,868 $66,212 2024
Riverside Nature Center Association TX$184,301 Executive Director $50,000 $53,241 2023
Gari Group Inc NY$250,000 President $9,900 $9,523 2023
We Are Neutral Inc FL$251,714 Executive Director $62,400 $60,610 2024
Hawaii Seafood Council HI$251,749 Executive Director $51,000 $47,211 2024
Justme For Justus ME$252,348 Director $49,244 $50,984 2024
Triple Bottom Line Institute Incorporated FL$252,750 President $78,517 $78,517 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default29th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted25th

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 (Christina Nicodemou) 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 56 similarly situated organizations (Same NTEE sector (C60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,996 is reasonable (approximately the 29th 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.