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PeerBasis
Compensation Comparability Determination

0brien County Livestock Show

Executive Director / CEO

EIN 420819300
IA · NTEE K20
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Jan Gaudian, Executive Director / CEO ($2,160) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,411 total compensation of comparable organizations → $72,550 $2,160
$10,36910th
$15,27525th
$33,679Median
$50,79375th
$66,81690th
$2,160This org · 0th
p10$10,369
p25$15,275
p50$33,679
p75$50,793
p90$66,816
$2,160

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 IA 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
Fauquier Education Farm Inc VA$168,827 Executive Director $74,180 $65,414 2024
Jefferson Growers Artisans And Prod WV$154,971 Executive Director $15,514 $15,341 2024
Patrons Of Husbandry Maine State Grange ME$151,737 Master $16,500 $15,090 2024
Oklahoma Wheat Research Foundation Inc OK$180,818 Sec/treasurer $10,000 $9,797 2025
Texas Farmers Union Inc TX$149,966 President $35,807 $33,679 2023
Grower-shipper Association Foundation CA$185,507 Executive Director $83,820 $68,056 2023
Mar-del Watermelon Association Inc MD$143,609 Secretary/tr $14,400 $12,658 2023
Bionutrient Food Association Inc MA$191,809 Executive Di $61,890 $50,793 2024
Pembroke Agriculture Corporation IL$136,281 President $16,524 $15,275 2023
Western Growers Foundation CA$196,357 President And Ceo $51,830 $42,082 2023
Rio Grande Community Farms NM$134,134 Executive Di $28,159 $27,661 2024
Farmers Market Management Services NC$133,076 President $34,806 $32,846 2024
Allegheny Mountain Institute VA$131,428 Executive Di $17,000 $14,991 2024
Honore Farm And Mill CA$203,746 Executive Director $49,087 $39,855 2023
E-roadmap Inc FL$121,379 Executive Director $47,167 $40,468 2024
Georgia Minority Outreach GA$211,029 Program Mana $49,820 $47,102 2023
Kindness Farm OR$213,995 President $38,961 $34,020 2023
Fat Beet Foundation Inc FL$115,200 Board Member $9,187 $7,882 2024
Lewis Educational Agricultural Farm CT$217,126 Executive Director $17,900 $15,781 2023
Lee County Fair Association IL$217,716 Secretary $3,900 $3,411 2025
Iglesias Gardens Co PA$218,244 Board Member $5,950 $5,419 2024
The Village Agricultural Cooperative MN$219,056 Ceo $60,385 $56,104 2023
Project Alianza Inc MA$220,721 Executive Director $88,400 $72,550 2024
Gathering Ground Inc WI$222,314 Board Member $16,000 $15,261 2024
Foothills Farmers Market NC$222,743 Market Manag $37,760 $35,633 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted0th

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 (Jan Gaudian) 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 33 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,160 is reasonable (approximately the 0th 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.