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PeerBasis
Compensation Comparability Determination

Ocean Futures Society Inc

Executive Director / CEO

EIN 954455199
CA · NTEE C30Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jean Michel Cousteau, Executive Director / CEO ($81,210) against every comparable organization that fit the selection criteria — 19 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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,385 total compensation of comparable organizations → $260,359 $81,210
$23,56310th
$57,19225th
$70,970Median
$92,28575th
$111,91190th
$81,210This org · 63rd
p10$23,563
p25$57,192
p50$70,970
p75$92,285
p90$111,911
$81,210

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.

OrganizationStateTotal revenueTotal compSource
Eel River Recovery Project IncCA $368,368$78,325 990
City GrazingCA $353,251$11,385 990
The Go Green Initiative AssociationCA $343,699$82,561 990
Baduwa't Watershed CouncilCA $426,600$52,395 990
Forests Forever IncCA $431,470$76,801 990
Carbon UndergroundCA $435,291$61,988 990
Santa Barbara Audubon SocietyCA $322,002$64,220 990
Native American EnvironmentalCA $458,322$67,457 990
South Bay Clean Creeks CoalitionCA $304,230$98,467 990
Sugi FoundationCA $299,320$66,049 990
Sunflower Star LaboratoryCA $299,106$25,337 990
Buena Vista Audubon SocietyCA $482,988$90,586 990
Project RegenerationCA $279,043$127,484 990
Rescape CaliforniaCA $499,139$93,984 990
Friends Of Huddart & Wunderlich ParksCA $260,144$70,970 990
Coast Ridge Community ForestCA $258,775$16,465 990
The Earth OrganizationCA $516,561$260,359 990
Coastside Land TrustCA $535,050$108,018 990
True Nature SocietyCA $546,821$27,880 990

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 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)63rd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted63rd

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 (Jean Michel Cousteau) 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 19 similarly situated organizations (Same NTEE sector (C30) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,210 is reasonable (approximately the 63rd 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.