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PeerBasis
Compensation Comparability Determination

Environmental Law Foundation

Executive Director / CEO

EIN 943164862
CA · NTEE I83Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nathaniel Kane, Executive Director / CEO ($52,250) against every comparable organization that fit the selection criteria — 406 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

406 organizations qualified on sector, size, and geography 406 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $471,140 $52,250
$20,89910th
$43,62725th
$66,196Median
$89,33375th
$112,29290th
$52,250This org · 32nd
p10$20,899
p25$43,627
p50$66,196
p75$89,333
p90$112,292
$52,250

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
National Council Of Juvenile NV$235,792 Secretary/treasurer, Ceo $45,284 $52,567 2024
Crime Stoppers Of The United States Of America Inc VA$235,634 Director $39,000 $43,609 2024
Human Rights Coalition PA$235,535 Executive Dir. $49,284 $56,917 2024
Justice Mapping Center Inc NY$236,320 Director $153,642 $165,530 2023
Southwest District Law Enforcement LA$235,092 Executive Director $54,921 $68,229 2025
Washington County Diversion Program Inc VT$236,601 Executive Director $52,842 $63,414 2023
Newport Community Justice Ctr Inc VT$234,811 Executive Director $66,961 $78,052 2024
Patchworks House Inc OH$236,972 Executive Di $50,000 $61,329 2024
Ch Pennsylvania Under - 21 Holdings Inc PA$233,999 Former Executive Director $52,048 $61,884 2023
Rutland County Child First VT$233,936 Executive Di $50,346 $58,685 2024
Janas Campaign Inc KS$237,639 Executive Dir. $65,553 $82,014 2024
Sheriffs Foundation For Public Safety CA$237,747 Executive Dir. $33,600 $33,600 2024
Rock The Walls Foundation Inc FL$238,222 Executive Director $86,750 $97,165 2023
Casa Of Berks County PA$238,542 Executive Di $53,297 $61,551 2024
The Vermont Children's Alliance VT$232,894 Executive Director $65,944 $76,866 2024
Warren Washington Care Center NY$232,516 Executive Dir. $57,081 $59,733 2024
Our Brothers Keepers Of Southern Illinoi IL$239,041 Agency Director $53,000 $58,787 2025
Inland Empire Latino Lawyers CA$239,060 Executive Director $84,635 $84,635 2024
301 Housing Development Fund Corporation NY$239,065 President $38,386 $41,356 2023
Partners In Restorative Initiatives Inc NY$232,097 Co Executive Director $62,518 $65,423 2024
Renascence Inc AL$239,449 Executive Director $10,739 $13,832 2023
The Childrens Advocacy Center Of Cleveland County NC$232,013 Executive Director $68,289 $79,609 2025
Poetic Justice Inc OK$231,741 Executive Dir. $37,188 $48,822 2023
Colorado Judicial Institute CO$231,683 Executive Dir. $80,310 $89,181 2024
Jumpstart SC$239,883 President $85,000 $105,727 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default32nd
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted28th

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 (Nathaniel Kane) 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 406 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,250 is reasonable (approximately the 32nd 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.