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PeerBasis
Compensation Comparability Determination

Neighborhood Collaborative Community Gardens

Executive Director / CEO

EIN 921450742
NJ · NTEE C50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jacqueline Santiago, Executive Director / CEO ($16,495) against every comparable organization that fit the selection criteria — 145 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jacqueline Santiago — reported title “Executive Director-Board Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

145 organizations qualified on sector, size, and geography 145 within the band form the benchmarked peer set.

Distribution of comparable compensation

$562 total compensation of comparable organizations → $205,548 $16,495
$8,39710th
$24,20125th
$49,750Median
$74,12775th
$99,31390th
$16,495This org · 19th
p10$8,397
p25$24,201
p50$49,750
p75$74,127
p90$99,313
$16,495

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 NJ 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
Lake Bluff Open Lands Association IL$114,225 Director, Volunteer & Natural Areas Coordinator $39,545 $43,543 2024
Jackson Hole Center For Global Affairs Inc WY$114,403 President $100,000 $123,477 2023
Thrive Conservation CA$114,419 Director And Secretary $26,001 $25,147 2024
Aquatic Restoration And Research Institute AK$114,568 President $65,200 $69,816 2024
Agassiz Audubon Society Inc MN$114,610 Director $1,125 $1,245 2024
Poudre River Trail Corridor Inc CO$113,738 Executive Director $86,064 $92,430 2024
Citizens For Balanced Use MT$113,663 Executive Director $30,000 $36,220 2024
Drinking Water Research Foundation VA$114,884 Executive Director $108,962 $117,835 2024
Patuxent Tidewater Land Tr MD$115,193 Easement Manager $57,250 $59,947 2024
Bear Trust International CO$113,291 Executive Dir. $61,566 $68,072 2023
Tellus Institute Inc MA$113,181 President $134,992 $135,865 2024
Kern River Conservancy CA$113,172 President $51,440 $49,750 2024
Sebasticook Regional Land Trust ME$115,436 Executive Director $41,680 $48,126 2023
Watershed Restoration Coalition For The MT$112,825 Secretary/bookkeeper $10,496 $13,046 2023
Bronzeville Trail Task Force Inc IL$112,802 Founder $11,900 $13,103 2024
Jose Wejebe-spanish Fly Memorial Foundation Inc FL$116,257 Executive Director $43,417 $47,031 2023
Mission Resolve Foundation Inc FL$111,717 Treasurer $3,227 $3,495 2023
Margaret & Luke Pettit Preserve Inc GA$110,993 Executive Director $60,000 $65,828 2025
Killbuck Watershed Land Trust OH$117,722 Executive Director $40,000 $48,852 2023
Green Again Restoration MN$118,318 Executive Director $7,882 $8,981 2023
River In Action CA$109,683 President $62,413 $58,806 2025
Georgia Native Plant Society GA$108,382 Executive Director $43,750 $50,725 2023
California Greenworks Inc CA$120,903 President $58,208 $57,958 2023
Alaska Wilderness League Action DC$107,007 Executive Director $34,563 $33,970 2024
Murrysville Area Watershed Association PA$107,000 Director $15,700 $17,536 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default19th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted18th

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 (Jacqueline Santiago) 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 145 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,495 is reasonable (approximately the 19th 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.