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PeerBasis
Compensation Comparability Determination

Therapeutic Gardens Inc

Executive Director / CEO

EIN 882184761
CA · NTEE C40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Hite, Executive Director / CEO ($157,450) against every comparable organization that fit the selection criteria — 763 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

763 organizations qualified on sector, size, and geography 763 within the band form the benchmarked peer set.

Distribution of comparable compensation

$353 total compensation of comparable organizations → $1,003,622 $157,450
$24,90310th
$53,05125th
$80,967Median
$105,83675th
$131,30490th
$157,450This org · 95th
p10$24,903
p25$53,051
p50$80,967
p75$105,836
p90$131,304
$157,450

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 CA 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
Botanical Community CA$393,109 President & Ceo $29,637 $30,512 2023
Maui Ocean Center Marine Institute HI$393,546 Executive Di $67,676 $70,169 2024
Putnam Land Conservancy Inc FL$394,090 Ceo & Conservation Director $64,167 $69,809 2024
Mason County Climate Justice WA$391,936 President $13,546 $14,045 2024
Childhood Lead Action Project RI$394,175 Executive Director $69,270 $76,921 2024
Open Space Cncl For The St Louis Region MO$391,754 Executive Dir. $43,260 $53,062 2024
Earthroots Field School Inc CA$391,713 Executive Director $27,335 $27,335 2024
Plant It Again CA$391,678 Ceo $82,309 $82,309 2024
Vinalhaven Land Trust Inc ME$394,562 Executive Di $77,874 $92,972 2023
Heathcote Botanical Gardens Inc FL$394,957 Executive Di $63,750 $69,355 2024
Southern Maryland Rc&d Board Inc MD$395,050 Executive Di $44,034 $49,084 2023
Community Cloud Forest Conservation MN$390,975 Co-chair $36,241 $41,471 2024
Bees In The D MI$390,684 Vice-president/treasurer $69,735 $85,819 2023
North American Process Technology TX$395,970 President $93,304 $111,279 2023
Silicon Valley Youth Climate Action CA$396,132 Interim Ed $76,000 $76,000 2024
Mt Mountain Mamas MT$389,821 Executive Dir. $80,000 $99,867 2024
Carolina Recycling Association SC$389,773 Executive Di $73,079 $88,291 2024
Friends Of Baxter State Park ME$396,313 Executive Director $92,805 $107,619 2024
Southern Star Medical Research Institute TX$396,384 Trustee/chairman & Pres $190,400 $220,566 2024
Ohio Land Bank Association OH$396,642 Executive Di $86,884 $109,718 2023
Wesselman Nature Society Inc IN$396,745 Executive Director $63,785 $77,898 2024
Haw River Assembly Inc NC$397,564 Executive Di $71,611 $85,690 2024
The Herb Society Of America Inc OH$388,031 Executive Director $65,109 $79,861 2024
Idaho Organization Of Resource Coun ID$387,683 Exec Director $66,838 $84,773 2023
Science & Environmental Council Of FL$387,494 Executive Director $24,000 $26,881 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default95th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted91st

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 (Amy Hite) 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 763 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $157,450 is reasonable (approximately the 95th 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.