Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Logan County Farm Bureau

Executive Director / CEO

EIN 370667483
IL · NTEE K28
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Drew, Executive Director / CEO ($75,892) against every comparable organization that fit the selection criteria — 350 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: James Drew — reported title “MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

350 organizations qualified on sector, size, and geography 350 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $185,948 $75,892
$9,42010th
$27,45025th
$46,684Median
$65,21175th
$89,03690th
$75,892This org · 83rd
p10$9,420
p25$27,450
p50$46,684
p75$65,211
p90$89,036
$75,892

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 IL 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
Artisan Cheese Festival CA$245,957 Executive Director $42,000 $36,890 2024
Gleaners Dispatch Inc FL$245,912 President $24,700 $24,300 2023
Caldwell County Christian Foundation TX$246,282 Exec. Irecttor $60,288 $61,342 2024
Giving Gardens Of Indiana Inc IN$245,726 Executive Di $31,800 $34,111 2024
Petare-latam Foundation Inc FL$245,674 Treasurer $32,350 $30,912 2024
Malibu Agricultural Project's Cornucopia Farms CA$245,656 President $69,785 $61,294 2024
Centerburg Senior Services Inc OH$246,902 Executive Di $39,648 $42,714 2024
Around The Bend Farms Inc OR$244,619 Director $8,700 $8,218 2024
Del Paso Heights Growers Alliance CA$244,027 Secretary $8,429 $7,403 2024
Colorado Farm To Table Inc CO$248,995 Executive Dir. $39,350 $38,380 2024
Farm & Community Collaborative Inc MA$243,008 Director $20,833 $19,605 2023
American Iris Society CA$249,334 Registrar $14,400 $12,648 2024
Africulture VA$249,576 Executive Director $13,575 $13,332 2024
Chefs For Impact Inc NY$249,700 Managing Director $65,993 $62,449 2023
Sunrise Christian Food Ministry CA$249,710 Board Member $34,300 $30,127 2024
Pampa Meals On Wheels Inc TX$250,156 Executive Di $30,225 $31,662 2023
Hungry World Farm IL$241,844 Executive Director $18,995 $19,556 2023
The Preservery Foundation CO$241,628 Executive Director $110,000 $107,288 2024
E & L Development Foundation Inc MS$250,687 Program Dire $49,500 $56,077 2024
Katie's Krops SC$241,388 President $48,000 $54,590 2022
Alianza Raices Vivas TX$251,025 Executive Dir. $95,000 $99,517 2023
Mukwonago Food Pantry WI$251,074 Exec. Director $58,667 $64,163 2023
Vermont Farm Bureau Inc VT$251,280 Executive Director $28,845 $29,532 2024
Table For Two Usa NY$240,702 President $54,000 $51,100 2023
Montana Farm Bureau Foundation MT$251,624 Executive Vice President $33,956 $37,231 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default83rd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted80th

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 (James Drew) 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 350 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,892 is reasonable (approximately the 83rd 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.