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PeerBasis
Compensation Comparability Determination

Shell Prairie Agriculture Association

Executive Director / CEO

EIN 043775480
MN · NTEE K26
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Russell Smith, Executive Director / CEO ($2,180) against every comparable organization that fit the selection criteria — 290 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: Russell Smith — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

290 organizations qualified on sector, size, and geography 290 within the band form the benchmarked peer set.

Distribution of comparable compensation

$54 total compensation of comparable organizations → $185,008 $2,180
$8,26010th
$22,93825th
$44,153Median
$61,89575th
$84,99090th
$2,180This org · 3rd
p10$8,260
p25$22,938
p50$44,153
p75$61,895
p90$84,990
$2,180

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 MN 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
Inter-cooperative Exchange WA$207,292 Director $138,118 $125,146 2024
Community Service Associates Inc NY$207,356 Exe. Director $79,000 $74,379 2023
Ignite Center IL$207,665 President $20,685 $21,188 2023
Beckley Dream Center Inc WV$207,718 Director $12,699 $14,326 2023
Cortland Loaves & Fishes Inc NY$207,958 Executive Dir. $49,337 $46,451 2023
Soup For The Soul Org Inc KY$204,886 Program Manager $42,952 $48,081 2023
St Johnsbury Nutritional Center Inc VT$204,693 Director $48,842 $49,752 2024
Community Markets Inc WV$204,602 Operations Manager $47,259 $51,785 2024
Loudon Food Pantry NH$208,681 President $36,400 $34,015 2024
East Texas Food Bank Foundation Inc TX$209,157 Ceo Etfb $22,461 $22,738 2024
Honore Farm And Mill CA$203,746 Executive Director $49,087 $44,164 2023
Toppenish Community Chest WA$209,879 Executive Di $34,501 $30,455 2025
Believing In Our Future Inc TX$210,148 Director $48,000 $50,028 2023
Georgia Minority Outreach GA$211,029 Program Mana $49,820 $52,194 2023
Louisville Grows Incorporated KY$201,786 Former Executive Director $57,743 $62,784 2024
Acequia Institute CO$201,500 Director $37,500 $37,466 2023
Landwerx IA$211,456 Director $41,146 $45,594 2024
Orchard Community Learning Service AZ$201,308 Ceo $25,524 $24,842 2024
Red Truck Ministry VA$201,024 Admin Assist $6,268 $6,125 2024
Sag Harbor Comm Food Pantry Inc NY$212,978 Executive Di $8,597 $7,862 2024
Fertile Groundworks CA$199,551 Executive Director $49,176 $42,974 2024
The Souper Bowl Of Caring Inc TX$213,452 Executive Di $78,000 $78,963 2024
Camellas Cupboard Incorporated CT$213,476 Executive Director $41,500 $39,379 2024
Kindness Farm OR$213,995 President $38,961 $37,698 2023
Center For A Green Future ME$214,205 Managing Director $25,000 $26,083 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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), adjusted8th
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 (Russell Smith) 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 290 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,180 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.