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

Columbia Farmers Market Inc

Executive Director / CEO

EIN 431319005
MO · NTEE K30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Corrina Smith, Executive Director / CEO ($60,760) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Corrina Smith — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$489 total compensation of comparable organizations → $118,937 $60,760
$15,96710th
$32,91025th
$48,636Median
$67,19675th
$84,95290th
$60,760This org · 70th
p10$15,967
p25$32,910
p50$48,636
p75$67,196
p90$84,952
$60,760

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 MO 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
Bigger Table IL$411,341 Executive Director $47,917 $44,477 2024
Morrison County Food Shelf MN$412,464 Executive Director $30,188 $28,163 2024
Community Green Farms KS$406,662 Executive Director $99,875 $101,873 2024
Fork Over Love Inc PA$418,981 Director/ceo $72,000 $67,791 2024
Smart Bellies CO$402,377 Co-founder & $35,192 $32,801 2023
Turnaround Resource Center Inc KY$420,228 Executive Dir. $36,217 $36,737 2024
Human Agricultural Cooperative Inc IN$421,173 President $1,000 $1,026 2023
The Harbor Dish Inc FL$425,017 Director $36,663 $32,518 2024
Northeast Florida Builders Association Charitable Foundation FL$427,536 Executive Director $133,500 $118,409 2024
Sts Francis And Alphonsus MO$428,064 President $45,422 $45,422 2024
Evloves Llc NY$429,917 Executive Director $71,733 $61,200 2024
Beef Bank Colorado Inc CO$388,431 Secretary $65,000 $58,846 2024
Mozell Sanders Foundation Inc IN$388,022 Ceo Director $18,500 $18,420 2024
Harrison Food Bank ME$437,220 Treasurer $52,000 $49,162 2024
Village Project OH$383,922 Executive Director $58,195 $58,195 2024
Fundamental Needs CO$383,569 Executive Director $37,170 $34,645 2023
Knock And Drop Iowa IA$439,073 Executive Di $6,125 $6,519 2023
Dwelling House Of Hope Inc MA$446,937 Executive Director $79,040 $69,041 2023
Above Par Academy Inc TX$450,000 Director $4,800 $4,533 2024
Dimitri House Inc NY$454,829 Executive Dir. $70,000 $59,721 2024
Murrysville Christian Concern PA$458,493 Key Employee/board Member $65,000 $61,200 2024
Trinity County Food Assistance CA$458,531 Executive Dir. $44,000 $35,872 2024
Feeding Children International MN$357,553 Secretary/tr $97,100 $90,587 2024
Purple Hearts Inc TX$354,196 Director $40,504 $39,383 2023
Farming 4 Hunger Inc MD$353,474 President $75,000 $66,202 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default70th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted67th

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 (Corrina Smith) 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 92 similarly situated organizations (Same NTEE sector (K30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,760 is reasonable (approximately the 70th 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.