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PeerBasis
Compensation Comparability Determination

Giving Gardens Of Indiana Inc

Executive Director / CEO

EIN 274908995
IN · NTEE K20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachel Alexander, Executive Director / CEO ($31,800) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,243 total compensation of comparable organizations → $150,102 $31,800
$3,17210th
$17,33025th
$45,782Median
$68,67075th
$97,68390th
$31,800This org · 31st
p10$3,172
p25$17,330
p50$45,782
p75$68,670
p90$97,683
$31,800

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 IN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Malibu Agricultural Project's Cornucopia FarmsCA $245,656$57,142 990
Artisan Cheese FestivalCA $245,957$34,391 990
Farm & Community Collaborative IncMA $243,008$18,276 990
American Iris SocietyCA $249,334$11,791 990
AfricultureVA $249,576$12,429 990
E & L Development Foundation IncMS $250,687$52,278 990
Osamequin Farm IncMA $255,720$53,467 990
Oregon Ag Fest IncOR $234,516$43,518 990
Arizona Junior Rodeo Association IncAZ $257,254$2,866 990
South Dakota Agricultural Foundation IncSD $259,602$110,503 990
Save Family FarmingWA $229,935$73,478 990
Agriinstitute IncIN $261,554$99,247 990
Michigan Seed Potato AssociationMI $261,692$59,375 990
Paicines Ranch Learning CenterCA $228,466$69,738 990
Proctor Farmers MarketWA $227,086$58,536 990
North Carolina WatermelonNC $264,826$27,034 990
Nicollet County Agricultural SocietyMN $267,949$2,714 990
Foothills Farmers MarketNC $222,743$36,998 990
Gathering Ground IncWI $222,314$15,845 990
Project Alianza IncMA $220,721$75,328 990
The Village Agricultural CooperativeMN $219,056$58,252 990
Old Marbach School Water SupplyTX $273,088$27,479 990
Iglesias Gardens CoPA $218,244$5,627 990
Lee County Fair AssociationIL $217,716$3,542 990
Lewis Educational Agricultural FarmCT $217,126$16,385 990

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 IN 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 default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted31st

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 (Rachel Alexander) 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 54 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,800 is reasonable (approximately the 31st 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.