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PeerBasis
Compensation Comparability Determination

Inter-cooperative Exchange

Executive Director / CEO

EIN 204792242
WA · NTEE K28
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Erling E Jacobsen, Executive Director / CEO ($138,118) against every comparable organization that fit the selection criteria — 292 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

292 organizations qualified on sector, size, and geography 292 within the band form the benchmarked peer set.

Distribution of comparable compensation

$314 total compensation of comparable organizations → $204,185 $138,118
$9,88910th
$25,75725th
$48,775Median
$68,68275th
$93,82590th
$138,118This org · 98th
p10$9,889
p25$25,757
p50$48,775
p75$68,682
p90$93,825
$138,118

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 WA 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 Service Associates IncNY $207,356$82,089 990
Ignite CenterIL $207,665$23,385 990
Beckley Dream Center IncWV $207,718$15,811 990
Cortland Loaves & Fishes IncNY $207,958$51,266 990
Shell Prairie Agriculture AssociationMN $206,454$2,406 990
Loudon Food PantryNH $208,681$37,541 990
East Texas Food Bank Foundation IncTX $209,157$25,095 990
Soup For The Soul Org IncKY $204,886$53,065 990
Toppenish Community ChestWA $209,879$33,612 990
St Johnsbury Nutritional Center IncVT $204,693$54,909 990
Community Markets IncWV $204,602$57,153 990
Believing In Our Future IncTX $210,148$55,214 990
Honore Farm And MillCA $203,746$48,742 990
Georgia Minority OutreachGA $211,029$57,604 990
LandwerxIA $211,456$50,320 990
Louisville Grows IncorporatedKY $201,786$69,292 990
Sag Harbor Comm Food Pantry IncNY $212,978$8,677 990
Acequia InstituteCO $201,500$41,349 990
Orchard Community Learning ServiceAZ $201,308$27,417 990
The Souper Bowl Of Caring IncTX $213,452$87,148 990
Camellas Cupboard IncorporatedCT $213,476$43,461 990
Red Truck MinistryVA $201,024$9,868 990
Kindness FarmOR $213,995$41,606 990
Center For A Green FutureME $214,205$28,786 990
Fertile GroundworksCA $199,551$47,429 990

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 WA 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted94th

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 (Erling E Jacobsen) 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 292 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $138,118 is reasonable (approximately the 98th 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.