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PeerBasis
Compensation Comparability Determination

Santa Barbara Botanic Garden

Executive Director / CEO

EIN 951644628
CA · NTEE C410
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steven Windhager, Executive Director / CEO ($277,833) against every comparable organization that fit the selection criteria — 133 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Steven Windhager — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

133 organizations qualified on sector, size, and geography 133 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,610 total compensation of comparable organizations → $938,366 $277,833
$112,01910th
$162,31825th
$241,956Median
$309,94775th
$393,14790th
$277,833This org · 63rd
p10$112,019
p25$162,318
p50$241,956
p75$309,947
p90$393,147
$277,833

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
Sustainable Forestry Initiative Inc DC$13,077,184 President & Ceo $896,874 $938,366 2023
The Road Home Corporation Inc LA$12,940,464 Executive Di $158,000 $207,433 2023
Shelterwood Collective CA$13,226,131 Co-exec Dir. $93,912 $96,686 2023
West Creek Conservancy OH$12,925,494 Executive Di $115,107 $145,358 2023
Society For The Protection Of New NH$13,274,033 President $189,025 $196,920 2025
🔒 128 more comparable organizations — included in the purchased report

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 default63rd
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted59th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 133-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.