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PeerBasis
Compensation Comparability Determination

Reflective Inc

Executive Director / CEO

EIN 932809510
CA · NTEE C05
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dakota Gruener, Executive Director / CEO ($131,479) against every comparable organization that fit the selection criteria — 752 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Dakota Gruener — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

752 organizations qualified on sector, size, and geography 752 within the band form the benchmarked peer set.

Distribution of comparable compensation

$343 total compensation of comparable organizations → $974,828 $131,479
$23,32010th
$50,69925th
$77,120Median
$101,33075th
$127,54390th
$131,479This org · 91st
p10$23,320
p25$50,699
p50$77,120
p75$101,330
p90$127,543
$131,479

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 CA 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
Wisconsin Wildlife Federation Inc WI$374,466 Treasurer $3,000 $3,628 2023
Cuenca Los Ojos AZ$375,552 Executive Director $35,337 $38,227 2024
Georgia Arborist Association Inc GA$374,382 Executive Di $74,282 $84,015 2024
Kennebunk Land Trust ME$375,736 Executive Director $82,161 $92,543 2024
Next Level Productions And Promotions FL$376,467 President $11,099 $12,075 2023
Triple Bottom Line Foundation CO$376,878 President/secretary $30,000 $32,358 2024
Nh Businesses For Social Responsibility NH$376,890 Advocacy Director, Past Executive Director $60,899 $61,622 2025
California Climate Action Now CA$373,060 Can Directr $135,000 $131,127 2024
Neighbors For Clean Air OR$372,899 Co-executive Director $67,059 $70,050 2024
Vermont Wilderness School VT$372,886 Executive Director $70,673 $80,015 2024
Rep Environmental Education Foundation VA$377,331 President $129,446 $140,590 2024
Wachusett Earthday Incorporated MA$372,421 Executive Di $34,616 $34,990 2024
Blue Planet Foundation HI$377,633 Executive Director $30,885 $31,104 2024
For A Better Bayou LA$377,663 Executive Director $84,000 $104,043 2024
Recreative Denver CO$372,240 Executive Director $10,780 $11,971 2023
Resilience Alliance Inc MA$377,838 Clerk, Treasurer And Ed $11,468 $11,592 2024
River Bend Nature Center Inc WI$377,874 Executive Director $72,000 $87,081 2023
Pando Populus Inc CA$377,928 President $112,500 $109,272 2024
Youth For Environmental Sanity CA$377,943 Community Learning & Partnership $12,000 $11,656 2024
Tennessee Advanced Energy Business TN$378,450 Executive Di $2,000 $2,365 2024
Climate Collaborative WA$378,511 Executive Director $142,585 $147,837 2023
Cahaba Riverkeeper Inc AL$378,985 Employee $75,833 $92,153 2024
Habitatmap Incorporated NY$370,978 Executive Di $23,000 $23,378 2024
The Little Forks Conservancy Inc MI$379,505 Executive Dir. $108,087 $125,493 2024
Reforest Our Future PA$370,424 Executive Director $12,000 $13,461 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default91st
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted87th

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 (Dakota Gruener) 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 752 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $131,479 is reasonable (approximately the 91st 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.