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PeerBasis
Compensation Comparability Determination

Nicoya Peninsula Foundation

Executive Director / CEO

EIN 991372073
FL · NTEE C12
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Charmaine Ce Kyle, Executive Director / CEO ($104,125) against every comparable organization that fit the selection criteria — 801 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Charmaine Ce Kyle — reported title “SECRETARY AND TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

801 organizations qualified on sector, size, and geography 801 within the band form the benchmarked peer set.

Distribution of comparable compensation

$324 total compensation of comparable organizations → $922,512 $104,125
$22,32510th
$53,24125th
$78,807Median
$102,34575th
$132,88590th
$104,125This org · 76th
p10$22,325
p25$53,241
p50$78,807
p75$102,345
p90$132,885
$104,125

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 FL 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
Buena Vista Audubon Society CA$482,988 Executive Dir. $95,729 $85,724 2025
Building Material Thrift Inc ID$482,808 Executive Manager $71,547 $81,019 2024
Social Bridge CO$482,665 Executive Dir. $27,100 $27,661 2024
Everglades Law Center Inc FL$483,835 Executive Director $91,258 $91,258 2024
Freedom's Way Heritage Association Inc MA$483,963 Executive Director $124,378 $118,975 2024
Friends Of Bedrock Gardens NH$484,583 Executive Director $74,939 $73,658 2024
Santa Clara River Conservancy CA$481,302 Executive Director $128,469 $118,087 2024
John Bunker Sands Wetland Center Inc TX$481,271 Executive Dir. $64,126 $70,299 2023
Learning Outside Inc NC$484,982 Executive Di $70,355 $77,383 2024
Armstrong Trails Inc PA$480,308 Executive Director $52,083 $56,921 2023
North Carolina Climate Justice NC$485,773 Co-executive Director $49,586 $54,539 2024
Nc Foundation For Soil And Water NC$480,077 Executive Director $70,000 $79,267 2023
Maine Climate Action Now ME$485,922 Executive Director (Mcan) $63,818 $68,024 2024
Community For Change TX$486,048 Treasurer And Director Of Operations $50,000 $53,241 2024
Friends Of Guana Tolomato Matanzas FL$479,661 Fmr Exec Dir $31,953 $32,897 2023
Austin Youth River Watch TX$486,402 Executive Director $76,151 $83,481 2023
Elakha Alliance OR$479,406 Executive Dir. $100,833 $102,621 2023
National Turfgrass Evaluation MD$479,332 Exec Director $153,721 $152,982 2024
Central States Air Resource TX$478,460 Executive Di $84,243 $89,703 2024
Bighorn River Alliance MT$487,540 Executive Director $82,957 $95,189 2024
Kingston Land Trust Inc NY$487,840 Managing Dir $60,760 $60,171 2023
Recycling Association Of Minnesota MN$477,798 Executive Director $50,724 $53,353 2024
Atchafalaya Basinkeeper Inc LA$477,796 Executive Director $71,560 $83,878 2024
The National Bonsai Foundation DC$488,837 Executive Director $143,120 $133,691 2024
The Building Conservation Trust TX$489,214 President $102,521 $112,390 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default76th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted72nd

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 (Charmaine Ce Kyle) 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 13, 2026, comparing compensation against 801 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,125 is reasonable (approximately the 76th 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 13, 2026.