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PeerBasis
Compensation Comparability Determination

Reforest Our Future

Executive Director / CEO

EIN 841982917
PA · NTEE C36
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Karwoski, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,325 total compensation of comparable organizations → $120,160 $12,000
$21,95510th
$36,22625th
$57,229Median
$85,53275th
$107,30190th
$12,000This org · 12th
p10$21,955
p25$36,226
p50$57,229
p75$85,532
p90$107,301
$12,000

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Empire State Forest ProductsNY $354,366$95,534 990
Center For Responsible ForestryWA $332,103$45,522 990
Silvix ResourcesOR $325,497$35,953 990
Wild SouthNC $431,357$62,168 990
Forest BridgesOR $309,199$113,464 990
West Virginia Forestry Association IncWV $306,840$51,746 990
Protect & Preserve Hawaii IncHI $437,567$120,160 990
Floresta Project IncNY $438,344$9,515 990
Amigos De El Yunque IncPR $290,302$85,532 990
La Cruz Habitat Protection Project IncMN $278,899$103,193 990
Alliance For Int'l ReforestationGA $468,215$30,248 990
Releaf Michigan IncMI $266,223$36,226 990
Blue Ridge Prism IncVA $261,741$64,575 990
The Nature Of WildworksCA $260,945$57,229 990
Forest And Woodland Association Of MissouriMO $260,581$50,189 990
Golden State Natural ResourcesCA $501,753$57,589 990
The Project For Resilient CommunitiesCA $516,355$8,325 990

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 PA 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted12th

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 (Jeffrey Karwoski) 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 17 similarly situated organizations (Same NTEE sector (C36), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 12th 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). 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.