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PeerBasis
Compensation Comparability Determination

Southeastern Massachusetts Agricultural

Executive Director / CEO

EIN 201625240
MA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Murray, Executive Director / CEO ($79,603) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Murray — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,190 total compensation of comparable organizations → $100,000 $79,603
$19,66310th
$27,47925th
$55,130Median
$75,52675th
$94,54490th
$79,603This org · 73rd
p10$19,663
p25$27,479
p50$55,130
p75$75,526
p90$94,544
$79,603

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
Ibew Local 104 Brotherhood Fund MA$229,105 President $78,194 $80,504 2023
Michael Dukakis Institute Inc MA$232,616 Treasurer $26,000 $26,000 2024
Hospitality Common Inc MA$222,254 Director, Executive Director $28,127 $28,958 2023
Coalition For Social Justice Action MA$239,351 Executive Director $20,394 $21,857 2022
Global Disaster Relief Team Inc MA$208,427 President $60,000 $61,772 2023
Route One Ministry MA$252,784 Executive Director $97,747 $97,747 2024
Berkshire Missions Inc MA$256,337 Execdirector $18,200 $18,200 2024
Somali Parents Advocacy Center For Education Inc MA$194,219 Executive Director $89,740 $89,740 2024
Kisoboka Uganda MA$277,162 Founder $40,000 $40,000 2024
Cohasset Center For Student Coastal MA$280,012 President $34,184 $34,184 2024
Horizons Greater Boston Inc MA$293,348 Exec Dir (As Of 06/2024) $70,548 $70,548 2024
Urbano Project Inc MA$302,196 Executive Director/vp $61,800 $61,800 2024
Second Chance Cars Inc MA$306,993 Executive Director $100,000 $100,000 2024
Pathway Initiative Inc MA$323,288 Ceo $17,190 $17,190 2024
Massachusetts Climate Action Network Inc MA$337,333 Executive Director Part Year $53,548 $55,130 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default73rd
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted73rd

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 (Susan Murray) 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 15 similarly situated organizations (Same NTEE sector (P20) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,603 is reasonable (approximately the 73rd 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.