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PeerBasis
Compensation Comparability Determination

Climate Finance Action Inc

Executive Director / CEO

EIN 851115587
MA · NTEE C01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Cerulli, Executive Director / CEO ($29,077) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,945 total compensation of comparable organizations → $490,490 $29,077
$25,57110th
$52,11525th
$78,929Median
$105,98375th
$126,10090th
$29,077This org · 13th
p10$25,571
p25$52,115
p50$78,929
p75$105,983
p90$126,100
$29,077

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 MA 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
Paddle For Peace CA$297,088 Ceo $110,000 $105,702 2024
Seneca Lake Guardian Inc NY$296,597 President $26,000 $26,917 2023
People Against Litter MS$317,549 Exec Dir $66,678 $82,641 2024
Texas Solar Energy Society Inc TX$318,355 Executive Director $95,461 $106,264 2024
Flathead Lakers Inc MT$291,237 Executive Director $35,025 $42,014 2024
Fossil Free California CA$327,050 Executive Dir. $79,782 $78,929 2023
Climate Jobs Massachusetts Inc MA$280,619 Executive Director $112,270 $112,270 2024
Purgatoire Watershed Partnership CO$277,444 Executive Di $83,113 $88,687 2024
Georgia Tree Council Inc GA$343,033 Executive Di $72,663 $81,304 2024
Pivot Clean Energy Co CO$254,866 President $14,400 $15,819 2023
Caldesal CA$253,796 Executive Di $100,837 $96,897 2024
Vermonters For A Clean Environment Inc VT$252,053 Executive Dir. $50,000 $56,004 2024
Ecological Rights Foundation CA$251,438 Executive Dir. $15,000 $14,414 2024
Passive House New England Inc MA$249,958 Executive Director $127,975 $127,975 2024
River Keepers ND$249,256 Exec. Dir. $96,768 $118,175 2024
Conservation Alabama AL$365,903 Executive Director $70,990 $85,346 2024
Women For Conservation VA$242,451 Executive Director $48,000 $53,099 2023
Comal County Conservation Alliance Inc TX$237,135 Executive Dir. $62,968 $72,165 2023
Ohio Environmental Council Action Fund OH$228,737 Interim President (Term. 09/22) $8,196 $9,945 2023
Minnesota Conservation Federation MN$228,598 Executive Di $46,500 $51,131 2024
1000 Friends Of Wisconsin WI$220,033 Executive Director $82,527 $98,746 2023
More Action For Regeneration Inc FL$219,764 Treasurer / Executive Director $40,000 $41,816 2024
Childhood Lead Action Project RI$394,175 Executive Director $69,270 $73,915 2024
Whaleman International Ltd HI$211,410 President Director Treasurer $59,750 $59,530 2024
Ashland Climate Collaborative OR$211,127 Executive Director $42,758 $44,187 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted10th

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 (Mary Cerulli) 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 39 similarly situated organizations (Same NTEE sector (C01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,077 is reasonable (approximately the 13th 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.