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PeerBasis
Compensation Comparability Determination

Hillside Agricultural Society

Executive Director / CEO

EIN 042581320
MA · NTEE K99Z
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Albert Judd, Executive Director / CEO ($1,750) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Albert Judd — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14 total compensation of comparable organizations → $196,115 $1,750
$27,39110th
$38,04325th
$59,687Median
$83,53475th
$94,29690th
$1,750This org · 3rd
p10$27,391
p25$38,043
p50$59,687
p75$83,534
p90$94,296
$1,750

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 MA 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
Urban Community Agri-nomics Ucan NC$401,221 Executive Di $30,200 $35,644 2024
Organiceye Inc WI$457,331 Executive Director $142,806 $170,359 2024
Wells For Life KS$390,266 Key Employee $66,000 $83,851 2023
North American Vegetarian Society NY$389,680 President And Treasurer $50,800 $52,435 2024
Fort Worth Food & Wine Foundation TX$470,466 Director/executive Directo $69,615 $81,894 2023
Broad Street Market Alliance PA$376,010 Director $73,200 $85,845 2023
Food4kids Backpack Program Of North Florida Inc FL$368,640 Executive Director $36,212 $40,006 2023
Mwanzo WA$365,792 Director $80,751 $82,583 2024
Foodshot Global Inc NY$361,782 Executive Director $190,000 $196,115 2024
Outpost Agriculture Inc OR$357,990 President $13 $14 2023
Our New Way Garden Inc NY$351,174 President $40,000 $41,287 2024
Food Strong OH$515,699 Executive Director $54,138 $67,433 2023
Healthy Archuleta Inc CO$516,454 Secretary $6,527 $7,361 2023
Grow Jackson MI$332,851 Executive Director $67,388 $79,451 2024
Highland Youth Garden Inc OH$520,279 Executive Director $67,921 $84,600 2023
Organic Voices NH$523,201 Executive Director $161,869 $170,728 2024
Community Food Initiatives OH$323,073 Past Director $29,162 $35,282 2024
Fox Valley Food For Health Inc IL$317,807 Executive Di $43,846 $50,692 2023
Incubator Kitchen Collective KY$307,620 Executive Di $54,546 $66,939 2024
Farm And Craft Market Inc CA$544,608 President $40,500 $39,948 2024
Native Food And Nutrition Resource NM$551,579 Executive Di $24,700 $30,346 2024
Mckeesport Meals On Wheels Inc PA$295,500 Coordinator $26,000 $29,617 2024
City Greens Market Inc MO$566,610 Executive Director $62,620 $75,760 2024
Foodright Inc WI$572,027 Ceo $71,833 $85,693 2024
The Central Rivers Farmshed Inc WI$590,962 Executive Director $35,847 $42,763 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2025 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 MA 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted3rd

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 (Albert Judd) 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 30 similarly situated organizations (Same NTEE sector (K99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,750 is reasonable (approximately the 3rd 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.