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PeerBasis
Compensation Comparability Determination

Positive Community Kitchen

Executive Director / CEO

EIN 462005159
OR · NTEE K30
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Megan Richter, Executive Director / CEO ($34,463) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,079 total compensation of comparable organizations → $172,958 $34,463
$16,28510th
$36,02025th
$49,945Median
$66,50275th
$87,00590th
$34,463This org · 24th
p10$16,285
p25$36,020
p50$49,945
p75$66,502
p90$87,005
$34,463

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

OrganizationStateTotal revenueTotal compSource
Love The Hungry IncKY $257,284$62,584 990
Now Serving IncNC $256,898$89,967 990
Storehouse Daily Bread MinistryNC $257,875$26,404 990
Provo Farmers MarketUT $256,114$35,861 990
Outreach Program Of Brainerd LakesMN $258,610$74,482 990
Soil2service IncMI $254,394$1,079 990
Healthy Foods For Healthy Kids IncDE $260,933$83,981 990
Forever Fed IncGA $262,261$3,160 990
Colorado Farm To Table IncCO $248,995$60,426 990
Petare-latam Foundation IncFL $245,674$31,786 990
Hungry World FarmIL $241,844$20,109 990
The Preservery FoundationCO $241,628$110,321 990
Katie's KropsSC $241,388$56,134 990
Travelers Rest Farmers MarketSC $239,400$50,942 990
Table Of Plenty HmbCA $238,096$45,705 990
Shelbyville Community Soup KitchenTN $237,980$45,186 990
Dig In Yancey Community GardenNC $236,988$48,603 990
Musically FedAZ $236,845$84,999 990
5loaves2fishnmiMI $235,864$16,194 990
Fundacion Yo Puedo IncPR $235,670$2,326 990
Passion And Compassion IncMD $279,365$57,384 990
Hartford Food System IncCT $279,495$88,383 990
Northwest Mutual Aid Collective IncPA $233,724$76,137 990
Seven Loaves Soup Kitchen IncPA $233,043$12,517 990
Sfmv IncFL $232,360$50,199 990

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 OR 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 default24th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted24th

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 (Megan Richter) 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 94 similarly situated organizations (Same NTEE sector (K30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,463 is reasonable (approximately the 24th 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.