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PeerBasis
Compensation Comparability Determination

Wsbz Farms

Executive Director / CEO

EIN 833850033
AR · NTEE C60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Josefina Thomas, Executive Director / CEO ($53,550) against every comparable organization that fit the selection criteria — 105 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

105 organizations qualified on sector, size, and geography 105 within the band form the benchmarked peer set.

Distribution of comparable compensation

$446 total compensation of comparable organizations → $748,869 $53,550
$17,34210th
$36,43725th
$57,487Median
$76,79075th
$99,71990th
$53,550This org · 44th
p10$17,342
p25$36,437
p50$57,487
p75$76,790
p90$99,719
$53,550

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 AR 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
Greater Arkansas River Nature Assoc CO$427,717 Executive Di $85,000 $70,429 2024
Seaworthy Foundation Inc FL$431,973 Founder Ceo $80,000 $64,942 2024
Ecology In Classrooms And Outdoors OR$432,173 Executive Director $93,836 $77,524 2023
Earth Day New York Inc NY$433,796 Executive Di $109,419 $87,962 2023
Cloud City Conservation Center CO$424,000 Executive Di $77,650 $66,240 2023
Eco-justice Center Inc WI$436,056 Executive Director $58,700 $52,974 2024
Cool The Earth Inc CA$436,919 Exec Dir/boa $55,000 $41,039 2024
Ecologik Institute CA$421,600 President $18,270 $13,633 2024
California Clean Energy Committee CA$438,983 President $66,000 $50,702 2023
30 Mile River Watershed Association ME$408,868 Executive Director $100,722 $87,152 2024
Institute For Earth Education WV$452,778 International Chair $7,200 $6,935 2023
Torrey House Press UT$405,952 Executive Director $69,650 $63,418 2023
Climate Access Fund Corporation MD$404,259 Ceo $156,583 $126,499 2024
Get Inspired CA$403,267 President $110,000 $82,078 2024
The Outdoor Circle HI$402,928 Executive Director $122,049 $94,423 2024
Womens Environmental Institute At Amador Hill MN$457,413 Director Of Operations $6,900 $5,891 2024
Louisville Nature Center Inc KY$458,209 Executive Director $78,440 $72,822 2024
Tacoma Tree Foundation WA$459,145 Executive Director $80,639 $64,229 2023
Blue Ridge Discovery Center Inc VA$461,990 Executive Di $65,423 $54,585 2024
Wesselman Nature Society Inc IN$396,745 Executive Director $63,785 $58,125 2024
Earthroots Field School Inc CA$391,713 Executive Director $27,335 $20,397 2024
Bees In The D MI$390,684 Vice-president/treasurer $69,735 $64,035 2023
Boulder Outdoor Survival School UT$468,884 Executive Dir. $54,998 $48,640 2024
International Association For Near-death NC$470,449 Executive Dir. $13,740 $12,268 2024
Sol Nation Inc NC$471,247 Executive Director $103,833 $92,709 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default44th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted43rd

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 (Josefina Thomas) 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 105 similarly situated organizations (Same NTEE sector (C60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,550 is reasonable (approximately the 44th 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.