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PeerBasis
Compensation Comparability Determination

Philadelphia Community Farm Inc

Executive Director / CEO

EIN 391711164
WI · NTEE C30Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Aiyana Sol Machado, Executive Director / CEO ($4,548) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Aiyana Sol Machado — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,566 total compensation of comparable organizations → $152,257 $4,548
$13,58710th
$27,10025th
$56,224Median
$72,40375th
$86,42890th
$4,548This org · 4th
p10$13,587
p25$27,100
p50$56,224
p75$72,403
p90$86,428
$4,548

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 WI 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
Valley In Motion PA$212,338 President $89,675 $85,628 2024
Indiana Land Protection Alliance IN$213,769 Executive Director $77,500 $80,568 2023
I-20 Wildlife Preserve & Jenna Welch TX$214,236 Executive Dir. $59,249 $58,426 2023
Ocean Agency RI$209,769 President & Ceo $105,173 $96,564 2024
Monterey Audubon Society CA$208,868 Executive Director $27,221 $21,926 2025
Preserve Historic Sleeping Bear MI$216,955 Executive Director $32,000 $31,626 2024
Friends Of Lake Elmo's MN$217,060 Board Member $2,013 $1,905 2024
Netcorps OR$207,493 Executive Di $67,458 $59,984 2024
Paddle Antrim MI$207,391 Executive Di $80,128 $79,192 2024
The North Skunk River Greenbelt Association IA$207,310 Treasurer Executive Director $16,273 $17,565 2023
Blue Mountains Forest Partners OR$206,916 Executive Dir. $77,700 $69,091 2024
Wisconsin Bear Hunters Association Inc WI$206,383 President $6,000 $6,000 2024
Coastal Shores Inc VA$205,828 President $42,769 $39,541 2024
Restoring The Lake Depths NV$205,234 Executive Dir. $69,856 $67,047 2024
The River Project CA$220,622 President $6,384 $5,435 2023
Lake Heritage Parks Foundation Inc IN$221,458 Executive Director $11,495 $11,607 2024
Downwinders At Risk Education Fund TX$203,759 Executive Dir. $43,750 $41,905 2024
Riverwood Nature Center Inc WI$223,054 President $18,862 $18,862 2024
One Earth Conservation NY$202,605 Vice President & Secretary $22,982 $19,885 2024
Overland Expo Foundation Incorporated IN$202,559 Executive Director $32,000 $32,312 2024
The New Nature Foundation PA$225,354 President $59,000 $56,337 2024
Energy & Conservation Law CO$225,726 Executive Dir. $132,385 $121,549 2024
Bull Run Mountains Conservancy Inc VA$228,778 Executive Director $127,013 $114,400 2025
Ocean Fest Inc NC$195,966 Event Operations Manager $22,917 $23,343 2023
Fabien Cousteau Ocean Learning Center I NY$231,005 President/founder $92,223 $85,520 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default4th
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Aiyana Sol Machado) 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 99 similarly situated organizations (Same NTEE sector (C30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,548 is reasonable (approximately the 4th 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.