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PeerBasis
Compensation Comparability Determination

Kubota Garden Foundation

Executive Director / CEO

EIN 911451825
WA · NTEE C400
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jayme Powers, Executive Director / CEO ($67,002) against every comparable organization that fit the selection criteria — 692 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jayme Powers — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

692 organizations qualified on sector, size, and geography 692 within the band form the benchmarked peer set.

Distribution of comparable compensation

$331 total compensation of comparable organizations → $448,001 $67,002
$15,43010th
$39,00425th
$64,990Median
$89,68175th
$117,61790th
$67,002This org · 53rd
p10$15,430
p25$39,004
p50$64,990
p75$89,681
p90$117,617
$67,002

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 WA 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
Waukesha County Land Conservancy Inc WI$289,154 Executive Director $70,969 $80,409 2024
North American Rock Garden Society Inc NC$288,665 Executive Secretary $16,500 $18,497 2024
Prince William Conservation Alliance VA$289,800 Executive Dir. $83,376 $89,917 2023
Carlsbad Mainstreet Project NM$288,535 Executive Director $57,750 $69,377 2023
Friends Of Bayou Lafourche Inc LA$290,045 Executive Director $51,458 $63,288 2023
Lake Of The Ozarks Watershed Allian MO$290,092 Executive Di $92,973 $106,833 2024
Amigos De El Yunque Inc PR$290,302 Executive Director $83,078 $83,078 2023
Discovery Pathways PA$290,379 Executive Director $72,021 $77,919 2024
Friends Of The Cheyenne Botanic Gardens WY$287,785 Executive Director $43,500 $50,535 2024
Texas Environmental Health Assoc TX$287,656 Business Man $45,719 $49,615 2024
Nashville Tree Conservation Corps TN$290,930 Former Exec $82,558 $94,146 2024
Flathead Lakers Inc MT$291,237 Executive Director $35,025 $40,960 2024
M3 Ministries TX$287,081 Board Member, Ceo $78,000 $87,148 2023
Imago OH$291,359 Executive Director $33,772 $39,952 2023
Coastal Connections Inc FL$291,704 Executive Director $42,000 $44,070 2023
Methow Recycles WA$291,962 Executive Director $29,913 $29,055 2024
Four Winds Nature Institute Inc VT$285,418 Executive Dir. $63,811 $69,679 2024
Montana Conservation Society MT$285,400 Executive Director $110,000 $128,639 2024
Sundance Nature Alliance UT$285,075 Executive Di $75,000 $83,277 2024
Dover Land Conservation Trust MA$293,352 Executive Secretary $7,510 $7,538 2023
Keep Lee County Beautiful Inc FL$294,141 Executive Director $60,160 $63,124 2023
Blue Scholars Initiative FL$284,046 Program Director $30,468 $31,052 2024
Wa-ya Outdoor Institute WA$294,505 Executive Director $61,934 $60,157 2024
Rozalia Project VT$294,533 Executive Di $75,728 $82,692 2024
Roaring Fork Safe Passages CO$294,998 Executive Director $84,728 $88,141 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default53rd
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted50th

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 (Jayme Powers) 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 692 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,002 is reasonable (approximately the 53rd 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.