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PeerBasis
Compensation Comparability Determination

John T Waterhouse Te Co-tr Tropical

Executive Director / CEO

EIN 996048710
HI · NTEE C114
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alexander C Waterhouse Jr, Executive Director / CEO ($29,184) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Alexander C Waterhouse Jr — reported title “CO-TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,284 total compensation of comparable organizations → $136,254 $29,184
$36,46710th
$62,91025th
$78,999Median
$114,78875th
$117,40390th
$29,184This org · 11th
p10$36,467
p25$62,910
p50$78,999
p75$114,788
p90$117,403
$29,184

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 HI 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
Bay Area Clean Air Foundation CA$408,967 President $69,702 $65,297 2024
Oyster River Ecology Inc FL$429,245 Executive Director $117,000 $116,169 2025
Alliance For Flushing Meadows Corona NY$435,619 Executive Director $63,607 $62,356 2024
Nashville Parks Foundation TN$366,532 President & Ceo $55,000 $64,573 2023
Lake Mcmurtry Friends Inc OK$474,819 Executive Director $80,000 $93,106 2025
The Japanese Garden Foundation OR$360,398 Board President $21,568 $21,729 2024
Building Material Thrift Inc ID$482,808 Executive Manager $71,547 $82,572 2024
Vermont Community Garden Network Inc VT$353,876 Co Executive Director $62,438 $68,181 2024
The National Bonsai Foundation DC$488,837 Executive Director $143,120 $136,254 2024
Western Rivers Forestry OR$330,485 President $56,937 $59,058 2023
Ccc Foundation CA$510,099 Exec Director $126,692 $118,686 2024
Iowa Stormwater Education Partnership IA$324,644 Executive Dir. $97,999 $116,411 2024
Friends Of Robinson Gardens Inc CA$520,994 Co-treasurer $45,669 $42,783 2024
Nola Tree Project LA$312,729 Director $89,963 $110,645 2023
Riverwalk Fort Lauderdale Inc FL$546,802 President/ceo $114,654 $116,853 2024
Molokai Land Trust HI$603,867 Executive Di $107,303 $107,303 2023
Friends Of San Luis Obispo Botanical CA$615,396 Executive Director $80,514 $75,426 2024
Friends Of Eagle River Nature Center AK$624,090 Treasurer $3,075 $3,284 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted6th

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 (Alexander C Waterhouse Jr) 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 18 similarly situated organizations (Same NTEE sector (C11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,184 is reasonable (approximately the 11th 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.