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PeerBasis
Compensation Comparability Determination

Ludwig Water Users Association Inc

Executive Director / CEO

EIN 710455252
AR · NTEE K20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Beverly Martin, Executive Director / CEO ($19,200) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$47 total compensation of comparable organizations → $145,156 $19,200
$3,05210th
$14,90925th
$49,282Median
$72,15575th
$107,55290th
$19,200This org · 29th
p10$3,052
p25$14,909
p50$49,282
p75$72,155
p90$107,552
$19,200

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 AR 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
Hope Gardens MI$424,911 Executive Di $65,720 $60,348 2024
Greensgrow Inc PA$421,347 Executive Director $20,513 $18,736 2023
Duffee Water Association Inc MS$418,972 President $34,885 $34,565 2024
Lehi Irrigation Company UT$411,275 President $1,500 $1,366 2024
Lamppost Farm OH$411,075 Executive Dir. $59,600 $57,817 2023
Rio Grande Agricultural Land Trust NM$407,903 Executive Director $116,090 $111,082 2024
Pawnee Seed Preservation Society OK$446,909 Executive Director $61,952 $60,689 2024
San Joaquin Valley Quality CA$399,154 Executive V.p. $15,600 $12,338 2023
Altaseads Conservancy Dba CA$398,003 President $41,667 $32,009 2024
Associated Water Users Of The Uinta And UT$394,923 River Commissioner $73,000 $66,468 2024
Livingston County Farm Bureau IL$390,754 Manager $99,955 $85,170 2025
Harvest Seed Project Foundation TX$390,355 Secretary $11,548 $10,277 2024
East Farm Commercial Fisheries RI$388,202 Executive Director $102,500 $90,021 2023
The Rice Foundation VA$460,703 President/ Ceo Thru 12/15/23 $52,730 $45,294 2024
Food 4 Farmers Inc VT$461,633 Executive Director $81,606 $73,074 2024
Rockland Farm Alliance Inc NY$465,500 Executive Dir. $86,538 $69,568 2024
Pine County Agricultural Society MN$383,025 President $1,200 $1,028 2025
Jk Community Farm VA$382,989 Executive Dir. $84,000 $72,155 2024
Grow Portland OR$381,184 Executive Di $38,834 $32,083 2024
Nordic Mountain Water Inc UT$380,172 President $825 $773 2023
City Fruit WA$376,409 Executive Director (Until 10/2024) $61,873 $49,282 2024
Pacific Nw Csa Coalition OR$371,698 Executive Director $45,626 $37,695 2024
Tri-state Local Foods Inc WV$477,164 Market Direc $50,000 $48,163 2024
Value Added Ag Development Center SD$477,993 Executive Di $147,841 $145,156 2024
Sentli Center For Regenerative TX$478,628 Executive Di $45,969 $40,909 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default29th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted29th

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 (Beverly Martin) 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 73 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,200 is reasonable (approximately the 29th 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.