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PeerBasis
Compensation Comparability Determination

Native Lands Restoration Collaborative

Executive Director / CEO

EIN 921908015
KS · NTEE C60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Courtney Masterson, Executive Director / CEO ($51,875) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,525 total compensation of comparable organizations → $382,238 $51,875
$25,13110th
$33,79925th
$49,090Median
$66,01475th
$79,45390th
$51,875This org · 55th
p10$25,131
p25$33,799
p50$49,090
p75$66,014
p90$79,453
$51,875

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 KS cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Environmental Education Council Of Oh InOH $205,932$56,781 990
Outdoor Inclusion CoalitionPA $212,979$73,846 990
Kittitas Environmental Education NetworkWA $213,581$28,014 990
The Charles Koiner Center For Urban Farming IncorporatedMD $204,075$30,282 990
Champions Kids Camp IncTX $215,477$38,389 990
Huneebee Project IncCT $202,026$53,268 990
Delray Beach Children's Garden IncFL $215,927$35,806 990
Patagonia Area Resource AllianceAZ $217,200$27,005 990
Wisconsin Woodland OwnersWI $218,332$79,656 990
Agramonte Ranch Research AndCA $198,920$66,014 990
Between The Rivers Nature CenterME $222,910$10,863 990
Scraplanta IncGA $193,209$29,833 990
SjvwaterCA $225,385$41,670 990
The Nature Of CitiesNY $226,579$24,844 990
Earthreports IncMD $228,798$13,775 990
Barnacles And BeesWA $232,671$33,799 990
Riverside Nature Center AssociationTX $184,301$47,664 990
Empire Discovery Institute IncNY $234,954$382,238 990
Willow Bend Environmental Education CenterAZ $238,896$49,426 990
Shinnecock Kelp Farmers IncorporatedNY $239,935$59,276 990
Yew Mountain CenterWV $171,890$30,070 990
Social CompassionCA $169,226$107,904 990
Gari Group IncNY $250,000$8,525 990
Echoes Of Nature IncMD $166,672$11,280 990
We Are Neutral IncFL $251,714$54,261 990

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 KS 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 default55th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted51st

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 (Courtney Masterson) 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 53 similarly situated organizations (Same NTEE sector (C60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,875 is reasonable (approximately the 55th 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). 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.