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PeerBasis
Compensation Comparability Determination

Food 4 Farmers Inc

Executive Director / CEO

EIN 272267267
VT · NTEE K20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcela Pino, Executive Director / CEO ($81,606) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$478 total compensation of comparable organizations → $162,105 $81,606
$5,90010th
$20,83625th
$62,857Median
$79,28775th
$118,55490th
$81,606This org · 79th
p10$5,900
p25$20,836
p50$62,857
p75$79,287
p90$118,554
$81,606

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 VT 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
The Rice Foundation VA$460,703 President/ Ceo Thru 12/15/23 $52,730 $50,583 2024
Rockland Farm Alliance Inc NY$465,500 Executive Dir. $86,538 $77,691 2024
Pawnee Seed Preservation Society OK$446,909 Executive Director $61,952 $67,775 2024
Tri-state Local Foods Inc WV$477,164 Market Direc $50,000 $53,786 2024
Value Added Ag Development Center SD$477,993 Executive Di $147,841 $162,105 2024
Sentli Center For Regenerative TX$478,628 Executive Di $45,969 $45,685 2024
Edible Education Experience FL$491,116 Co-executive Director $84,900 $79,240 2024
Hope Gardens MI$424,911 Executive Di $65,720 $67,394 2024
Ludwig Water Users Association Inc AR$424,372 President $19,200 $21,442 2024
Greensgrow Inc PA$421,347 Executive Director $20,513 $20,924 2023
Duffee Water Association Inc MS$418,972 President $34,885 $38,601 2024
Gulf Shellfish Institute Inc FL$504,950 Executive Director $85,000 $79,333 2024
Lehi Irrigation Company UT$411,275 President $1,500 $1,525 2024
North American Intercollegiate WI$512,011 Executive Director $58,050 $58,680 2025
Lamppost Farm OH$411,075 Executive Dir. $59,600 $64,568 2023
Rio Grande Agricultural Land Trust NM$407,903 Executive Director $116,090 $124,052 2024
City Growers Inc NY$515,584 President $78,846 $72,876 2023
San Joaquin Valley Quality CA$399,154 Executive V.p. $15,600 $13,779 2023
Altaseads Conservancy Dba CA$398,003 President $41,667 $35,746 2024
Associated Water Users Of The Uinta And UT$394,923 River Commissioner $73,000 $74,229 2024
Oko Urban Farms Inc NY$528,379 Executive Director $90,000 $80,799 2024
Livingston County Farm Bureau IL$390,754 Manager $99,955 $95,114 2025
Harvest Seed Project Foundation TX$390,355 Secretary $11,548 $11,477 2024
East Farm Commercial Fisheries RI$388,202 Executive Director $102,500 $100,533 2023
North Carolina Association Of NC$535,108 Exec Directo $11,250 $11,890 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default79th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted76th

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 (Marcela Pino) 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 75 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,606 is reasonable (approximately the 79th 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.