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PeerBasis
Compensation Comparability Determination

Plant A Million Corals Foundation Inc

Executive Director / CEO

EIN 832506181
FL · NTEE C32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David E Vaughan, Executive Director / CEO ($82,214) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,435 total compensation of comparable organizations → $162,705 $82,214
$46,10210th
$61,52525th
$81,051Median
$96,78075th
$114,87290th
$82,214This org · 55th
p10$46,102
p25$61,525
p50$81,051
p75$96,780
p90$114,872
$82,214

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
Mills River Partnership Inc NC$406,242 Executive Di $84,253 $90,280 2025
Friends Of The Mad River VT$406,162 Executive Director $68,571 $73,469 2024
Higgins Lake Foundation MI$410,917 Executive Di $7,989 $8,778 2024
Multicultural Education For Resource CA$413,304 Exec. Director $94,250 $89,192 2023
Haw River Assembly Inc NC$397,564 Executive Di $71,611 $78,764 2024
Save The River Inc NY$419,357 Exec. Direc. $47,807 $45,985 2024
River Rangers International Inc OH$420,310 President/ce $75,000 $84,559 2024
Doan Brook Watershed Partnership OH$422,092 Executive Di $51,606 $58,183 2024
Ohio River Foundation OH$425,997 Executive Director $135,609 $152,893 2024
The Center For Water Security And DC$426,670 Vice-chair And Executive Director $138,333 $133,036 2023
Crystal Springs Foundation Inc FL$427,082 Vp/executive Director $86,565 $89,122 2023
Southeastern Arizona Bird Observatory Inc AZ$428,340 President $23,750 $24,314 2024
Dolores River Boating Advocates CO$434,872 Executive Director $90,444 $92,317 2024
Khm International HI$435,307 Exec Director $74,675 $71,168 2024
Iowa Drainage District Association IA$370,156 Executive Dir. $119,911 $136,158 2025
Great River Passage Conservancy MN$444,881 Executive Director $154,688 $162,705 2024
National Watershed Coalition OK$446,831 Executive Director $132,000 $150,735 2025
Little River Wetlands Project Inc IN$364,403 2023 Exec Di $71,023 $82,083 2023
Coachella Valley Irrigated Lands Coalition Inc CA$361,310 Executive Director $13,839 $12,721 2024
The Pomperaug River Watershed CT$360,277 Executive Di $67,628 $67,498 2024
Watershed Alliance Of WA$360,058 Executive Director $88,609 $84,448 2024
Colorado Watershed Assembly CO$453,242 Executive Director $72,000 $75,662 2023
Middle Colorado Watershed Council CO$454,149 Executive Director $93,526 $98,283 2023
Luckiamute Watershed Council OR$458,859 Exec Directo $28,333 $28,008 2024
Savannah Riverkeeper Inc GA$461,387 Executive Di $53,880 $57,669 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 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 default55th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted53rd

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 (David E Vaughan) 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 92 similarly situated organizations (Same NTEE sector (C32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,214 is reasonable (approximately the 55th 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.