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PeerBasis
Compensation Comparability Determination

St Johnsbury Nutritional Center Inc

Executive Director / CEO

EIN 030353487
VT · NTEE K40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diane Coburn, Executive Director / CEO ($48,842) against every comparable organization that fit the selection criteria — 286 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

286 organizations qualified on sector, size, and geography 286 within the band form the benchmarked peer set.

Distribution of comparable compensation

$280 total compensation of comparable organizations → $181,623 $48,842
$8,07210th
$21,44725th
$43,345Median
$61,02375th
$83,70890th
$48,842This org · 57th
p10$8,072
p25$21,447
p50$43,345
p75$61,023
p90$83,708
$48,842

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 VT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Community Markets IncWV $204,602$50,838 990
Soup For The Soul Org IncKY $204,886$47,202 990
Honore Farm And MillCA $203,746$43,356 990
Shell Prairie Agriculture AssociationMN $206,454$2,140 990
Inter-cooperative ExchangeWA $207,292$122,856 990
Community Service Associates IncNY $207,356$73,018 990
Louisville Grows IncorporatedKY $201,786$61,635 990
Ignite CenterIL $207,665$20,801 990
Beckley Dream Center IncWV $207,718$14,064 990
Acequia InstituteCO $201,500$36,780 990
Cortland Loaves & Fishes IncNY $207,958$45,601 990
Orchard Community Learning ServiceAZ $201,308$24,388 990
Red Truck MinistryVA $201,024$8,777 990
Loudon Food PantryNH $208,681$33,393 990
East Texas Food Bank Foundation IncTX $209,157$22,322 990
Fertile GroundworksCA $199,551$42,188 990
Toppenish Community ChestWA $209,879$29,898 990
Believing In Our Future IncTX $210,148$49,113 990
Georgia Minority OutreachGA $211,029$51,239 990
National Center For Beef ExcellenceMO $198,290$121,403 990
East Kentucky Dream Center IncKY $197,997$30,132 990
LandwerxIA $211,456$44,760 990
Antigo Area Community Food PantryWI $197,844$44,716 990
Maine Dairy And Nutrition CouncilME $197,236$597 990
Good Meat ProjectOR $197,136$101,767 990

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 VT 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 default57th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted53rd

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 (Diane Coburn) 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 286 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,842 is reasonable (approximately the 57th 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.