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PeerBasis
Compensation Comparability Determination

Collective Oyster Recycling &

Executive Director / CEO

EIN 921890360
CT · NTEE C30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tood Koehnke, Executive Director / CEO ($35,962) 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 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tood Koehnke — reported title “DIRECTOR”, 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

$1,744 total compensation of comparable organizations → $157,071 $35,962
$23,60110th
$49,85625th
$69,100Median
$87,42275th
$103,76490th
$35,962This org · 15th
p10$23,601
p25$49,856
p50$69,100
p75$87,422
p90$103,764
$35,962

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 CT 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
Alaska Whale Foundation AK$331,469 Executive Director $92,083 $93,894 2024
Edenacres Environmental Education OR$333,368 Executive Director $52,768 $52,264 2024
Rendezvous Lands Conservancy WY$334,011 Coo/cfo $20,104 $22,369 2025
Coalition For Susitna Dam Alternatives AK$334,038 Executive Director 1/1/24-7/31/24 $96,688 $98,589 2024
Mahwah Environmental Volunteers NJ$335,230 Executive Dir. $61,660 $58,716 2024
Calhoun County Resource Watch TX$336,943 President $8,700 $9,282 2024
Wildlife Ecology Institute MT$327,259 Executive Dir. $100,039 $115,012 2024
Oahu Agriculture And Conservation Assoc HI$325,224 Executive Dir. $95,881 $91,555 2024
Middlesex Land Trust CT$322,665 Executive Di $66,111 $68,064 2023
Santa Barbara Audubon Society CA$322,002 Executive Dir. $67,866 $60,891 2025
Healthy Flint Research Coordinating Cent MI$343,199 Co-director $75,005 $82,569 2024
The Susquehanna Greenway Partnershp PA$320,810 Executive Di $76,336 $83,589 2023
The Go Green Initiative Association CA$343,699 Founder And Ceo $85,000 $78,282 2024
Pangeaseed Foundation HI$319,879 Executive Director $77,227 $75,921 2023
Species Survival Network MD$346,428 Executive Director $65,232 $65,044 2024
Friends Of Arches&canyonlands Parks UT$346,985 Executive Di $69,823 $76,217 2024
Southwest Iowa Nature Trails IA$352,427 Executive Di $18,920 $22,095 2024
City Grazing CA$353,251 Executive Director $11,721 $10,795 2024
Sustainability Matters Inc VA$311,002 Executive Di $59,155 $62,716 2023
Mountain Valleys Resource Conservation & Development Council NC$310,347 Executive Director $44,122 $48,623 2024
Bucks County Audubon Society PA$309,340 Executive Dir. $67,336 $71,618 2024
Grow Native Massachusetts Inc MA$359,550 Executive Di $111,000 $106,384 2024
E Inc MA$359,622 Executive Di $58,556 $54,674 2025
Vibe Tribe Adventures CO$360,098 Ceo $57,791 $60,848 2023
South Bay Clean Creeks Coalition CA$304,230 Exec. Director $104,058 $93,363 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default15th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted14th

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 (Tood Koehnke) 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 sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,962 is reasonable (approximately the 15th 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.