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PeerBasis
Compensation Comparability Determination

Lamppost Farm

Executive Director / CEO

EIN 274496418
OH · NTEE K20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steven R Montgomery, Executive Director / CEO ($59,600) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Steven R Montgomery — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$49 total compensation of comparable organizations → $149,630 $59,600
$2,27310th
$17,34225th
$49,412Median
$73,18575th
$100,51690th
$59,600This org · 61st
p10$2,273
p25$17,342
p50$49,412
p75$73,185
p90$100,516
$59,600

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 OH 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
Lehi Irrigation Company UT$411,275 President $1,500 $1,408 2024
Rio Grande Agricultural Land Trust NM$407,903 Executive Director $116,090 $114,505 2024
Duffee Water Association Inc MS$418,972 President $34,885 $35,631 2024
Greensgrow Inc PA$421,347 Executive Director $20,513 $19,314 2023
San Joaquin Valley Quality CA$399,154 Executive V.p. $15,600 $12,718 2023
Altaseads Conservancy Dba CA$398,003 President $41,667 $32,996 2024
Ludwig Water Users Association Inc AR$424,372 President $19,200 $19,792 2024
Hope Gardens MI$424,911 Executive Di $65,720 $62,209 2024
Associated Water Users Of The Uinta And UT$394,923 River Commissioner $73,000 $68,518 2024
Livingston County Farm Bureau IL$390,754 Manager $99,955 $87,795 2025
Harvest Seed Project Foundation TX$390,355 Secretary $11,548 $10,594 2024
East Farm Commercial Fisheries RI$388,202 Executive Director $102,500 $92,796 2023
Pine County Agricultural Society MN$383,025 President $1,200 $1,060 2025
Jk Community Farm VA$382,989 Executive Dir. $84,000 $74,379 2024
Grow Portland OR$381,184 Executive Di $38,834 $33,073 2024
Nordic Mountain Water Inc UT$380,172 President $825 $797 2023
City Fruit WA$376,409 Executive Director (Until 10/2024) $61,873 $50,801 2024
Pawnee Seed Preservation Society OK$446,909 Executive Director $61,952 $62,560 2024
Pacific Nw Csa Coalition OR$371,698 Executive Director $45,626 $38,857 2024
The Cornucopia Project Inc NH$369,577 Executive Director $70,975 $61,876 2023
Houston County Agricultural Society MN$363,282 President $500 $441 2025
The Rice Foundation VA$460,703 President/ Ceo Thru 12/15/23 $52,730 $46,690 2024
Food 4 Farmers Inc VT$461,633 Executive Director $81,606 $75,326 2024
Sheep And Goat Validation Of Texas TX$356,980 Director $2,750 $2,597 2023
Rockland Farm Alliance Inc NY$465,500 Executive Dir. $86,538 $71,712 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default61st
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted58th

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 (Steven R Montgomery) 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 67 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,600 is reasonable (approximately the 61st 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.