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PeerBasis
Compensation Comparability Determination

The Love Kitchen Inc

Executive Director / CEO

EIN 621448193
TN · NTEE K35
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martin Riggins, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 430 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Martin Riggins — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

430 organizations qualified on sector, size, and geography 430 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $428,264 $52,000
$11,73310th
$28,91225th
$48,379Median
$69,03375th
$93,19890th
$52,000This org · 54th
p10$11,733
p25$28,912
p50$48,379
p75$69,033
p90$93,198
$52,000

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 TN 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
State College Area Meals On Wheels PA$425,036 Executive Director $66,410 $61,197 2024
The Harbor Dish Inc FL$425,017 Director $36,663 $31,826 2024
Hope Gardens MI$424,911 Executive Di $65,720 $62,683 2024
Veggies To Table ME$425,428 Director $42,060 $38,918 2024
Ludwig Water Users Association Inc AR$424,372 President $19,200 $19,943 2024
Hillside Agricultural Society MA$425,887 President $1,750 $1,416 2025
Feed The Needy TN$424,121 Chairwoman And Ceo $32,196 $31,272 2024
Child Development Nutrition Program Inc TX$423,022 President $35,800 $34,069 2023
Northeast Florida Builders Association Charitable Foundation FL$427,536 Executive Director $133,500 $115,889 2024
Sts Francis And Alphonsus MO$428,064 President $45,422 $44,455 2024
Greensgrow Inc PA$421,347 Executive Director $20,513 $19,461 2023
Human Agricultural Cooperative Inc IN$421,173 President $1,000 $1,003 2023
Turnaround Resource Center Inc KY$420,228 Executive Dir. $36,217 $35,955 2024
Evloves Llc NY$429,917 Executive Director $71,733 $59,897 2024
Fork Over Love Inc PA$418,981 Director/ceo $72,000 $66,348 2024
Duffee Water Association Inc MS$418,972 President $34,885 $35,902 2024
Pearland Neighborhood Center TX$432,212 Executive Director $47,544 $45,245 2023
New Orleans Food Policy Advisory Committee LA$417,093 Director $83,261 $87,221 2023
From Farm To Table Inc NY$416,406 Executive Director $108,372 $93,164 2023
Dutchess County Sheep & Wool NY$415,085 Board Member $10,000 $8,350 2024
Meals On Wheels Of Western Broome Inc NY$436,624 Executive Director $59,100 $49,348 2024
Metro Lifestyle Ministries Inc AL$413,219 Secretary-treasurer $9,100 $9,085 2024
Harrison Food Bank ME$437,220 Treasurer $52,000 $48,115 2024
Morrison County Food Shelf MN$412,464 Executive Director $30,188 $27,564 2024
The Berry Good Food Foundation Inc CA$412,149 Board Member $36,565 $29,176 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2023 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 TN 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 default54th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted50th

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 (Martin Riggins) 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 430 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 54th 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.