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PeerBasis
Compensation Comparability Determination

Washington County Cattlemen Association Inc

Executive Director / CEO

EIN 113673099
KY · NTEE K26
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Taylor Smith, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 9 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Taylor Smith — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

9 organizations qualified on sector, size, and geography 9 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,929 total compensation of comparable organizations → $139,243 $500
$5,78710th
$7,13325th
$18,320Median
$20,69775th
$59,99990th
$500This org · 0th
p10$5,787
p25$7,133
p50$18,320
p75$20,697
p90$59,999
$500

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 KY 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
Fearless Farmers Inc TX$11,935 Executive Director $153,969 $139,243 2024
Missouri Agricultural Foundation MO$19,070 Executive Director $5,000 $4,929 2023
Open Hand Nmtc Support Corporation GA$8,118 Executive Director $7,622 $7,133 2023
Ncfc Education Foundation DC$7,995 Treasurer/secretary $50,656 $40,188 2024
Lowcountry Food Bank Property Holdings Inc SC$22,166 Chair $21,944 $20,697 2024
Montgomery County Farm Bureau MD$22,789 Secretary $7,100 $6,001 2024
Georgia Agricultural Land GA$23,936 Executive Di $20,153 $18,320 2024
Baltimore Food Hub Inc MD$24,369 Outgoing Ceo $23,089 $19,516 2024
Olson Inst For Agriculture & Educa UT$25,056 Ceo $8,000 $7,621 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted0th

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 (Taylor 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 9 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.5–2× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 0th 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.