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PeerBasis
Compensation Comparability Determination

Friends Of Guana Tolomato Matanzas

Executive Director / CEO

EIN 912081432
FL · NTEE C27
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ellen Leroy-reed, Executive Director / CEO ($31,953) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ellen Leroy-reed — reported title “FMR EXEC DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,003 total compensation of comparable organizations → $181,952 $31,953
$33,77210th
$40,68125th
$68,763Median
$90,05975th
$127,73890th
$31,953This org · 8th
p10$33,772
p25$40,681
p50$68,763
p75$90,059
p90$127,738
$31,953

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 FL 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
Recraft Creative Reuse Center SC$472,404 Member At Large, Board Of Directors; Executive Director $52,000 $56,090 2024
The Building Conservation Trust TX$489,214 President $102,521 $109,166 2023
End Of Life Vehicle Solutions MI$494,788 Executive Director $60,414 $64,474 2024
Pedal It Forward Nwa Inc AR$450,310 Executive Director $99,893 $116,096 2024
Wild Farm Alliance CA$509,019 Executive Director $74,809 $68,763 2023
Art Parts Creative Reuse Center CO$447,493 Executive Director $61,752 $63,031 2023
Our Hope WA$521,795 President $41,550 $39,599 2023
Cincinnati Recycling And Reuse Hub OH$525,846 Executive Director $42,000 $47,353 2023
The Experimental Farm Network Cooperative PA$418,328 Co-director/board Member $86,000 $88,673 2024
United Prairie Foundation Incorporated ND$408,993 President $17,091 $19,965 2023
Free Geek Twin Cities MN$550,417 Executive Director $36,363 $38,248 2023
Southeast Kansas Recycling Inc KS$562,392 Operations Manager $36,420 $40,681 2024
Great Burn Study Group MT$565,929 Executive Dir. $83,051 $92,563 2024
Circular Colorado Incorporated CO$569,418 Presidentceo $143,751 $142,519 2024
Carolina Recycling Association SC$389,773 Executive Di $73,079 $78,827 2024
Northern Prairies Land Trust SD$580,732 Board Member, Exec Director $78,923 $90,059 2024
Kc Can Compost MO$580,844 Executive Director $79,636 $89,786 2023
Wachusett Earthday Incorporated MA$372,421 Executive Di $34,616 $32,162 2024
Recreative Denver CO$372,240 Executive Director $10,780 $11,003 2023
Reuse It Center Inc KS$365,928 Director $31,468 $36,188 2023
The Great Pond Foundation Inc MA$609,296 Executive Director $141,652 $135,499 2023
Greenaction For Health And Environmental Justice CA$615,882 Executive Director $77,367 $69,074 2024
Earthworm Inc MA$629,303 President $79,527 $76,073 2023
Cement Kiln Recycling Coalition VA$322,206 Executive Director $177,030 $181,952 2023
Valley Community For Recycling AK$707,003 Executive Di $63,516 $62,786 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default8th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted8th

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 (Ellen Leroy-reed) 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 25 similarly situated organizations (Same NTEE sector (C27), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,953 is reasonable (approximately the 8th 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.