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PeerBasis
Compensation Comparability Determination

Arkansas Association Of

Executive Director / CEO

EIN 710561031
AR · NTEE K99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debbie Moreland, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 24 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: Debbie Moreland — reported title “PROGRAM ADMIN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$937 total compensation of comparable organizations → $109,175 $36,000
$8,61110th
$30,83125th
$45,152Median
$54,26675th
$79,85790th
$36,000This org · 29th
p10$8,611
p25$30,831
p50$45,152
p75$54,266
p90$79,857
$36,000

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 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
Maine Food And Beverage Education Center ME$193,225 Executive Director $65,000 $56,243 2024
Just Hope Inc NC$192,459 Executive Director $50,400 $45,000 2024
Fertile Groundworks CA$199,551 Executive Director $49,176 $36,693 2024
Louisville Grows Incorporated KY$201,786 Former Executive Director $57,743 $53,607 2024
The Souper Bowl Of Caring Inc TX$213,452 Executive Di $78,000 $67,422 2024
Kcgcusa Inc NY$215,486 Member $15,900 $12,415 2024
Garfield Community Farm Inc PA$226,257 Executive Director $52,573 $45,304 2024
Michigan Ag Council Inc MI$232,961 Excutive Director $29,311 $26,143 2024
Marys Kitchen CA$233,459 Chairperson $68,000 $52,238 2023
Del Paso Heights Growers Alliance CA$244,027 Secretary $8,429 $6,289 2024
Around The Bend Farms Inc OR$244,619 Director $8,700 $6,981 2024
Center For Agricultural Resilience GA$145,280 Executive Di $55,000 $49,199 2023
Three Springs Community Farm CA$140,993 Board Member $52,690 $39,315 2024
Mustard Seed - A Community Cafe TX$252,621 Executive Director $48,000 $41,491 2024
Neversink Agricultural Society Inc NY$137,025 Presidentdirector $1,200 $937 2024
Our Kitchen Table MI$136,680 Director $32,860 $30,174 2023
Northern Plains Sustainable Agriculture Society SD$260,683 Executive Director $85,421 $81,463 2024
Chattanooga Food Center TN$266,455 Executive Director $51,000 $47,692 2023
Ventura County Farm To School CA$266,589 Executive Di $102,000 $76,109 2024
Hillsdale Farmers Market Inc OR$267,831 Manager $44,925 $36,051 2024
Hollywood Farmers Market Inc OR$273,190 Interim Market Director $37,583 $31,050 2023
Natural Soybean And Grain Alliance Inc AR$277,315 Director $112,400 $109,175 2024
Chester Agricultural Center Inc NY$277,859 Executive Director $110,000 $85,892 2024
Raleigh City Farm Inc NC$282,282 Executive Director $53,248 $47,543 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 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 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)25th
Reportable pay only (column D), adjusted29th
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 (Debbie Moreland) 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 24 similarly situated organizations (Same NTEE sector (K99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 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.