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PeerBasis
Compensation Comparability Determination

Madera County Livestock Association

Executive Director / CEO

EIN 770114650
CA · NTEE K20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eugene Beels, Executive Director / CEO ($63,800) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$735 total compensation of comparable organizations → $464,346 $63,800
$2,70010th
$9,99525th
$19,369Median
$41,64975th
$69,20590th
$63,800This org · 88th
p10$2,700
p25$9,995
p50$19,369
p75$41,649
p90$69,205
$63,800

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 CA 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
Henderson County Fair Association TN$91,031 Secretary $2,400 $2,922 2024
Gateway Sustainable Farmers Alliance MO$101,651 President $599 $735 2024
White Rock Local Market Inc TX$104,278 Outgoing Director $46,500 $53,867 2024
Farm To School Frederick MD$104,415 Exeecutive Director $17,957 $19,442 2024
Overlook Food Awareness Resource Of Massachusetts Inc MA$104,578 Executive Director $29,923 $32,060 2023
The Richards Irrigation Company UT$107,160 President $5,500 $6,519 2024
Stags Leap District Winegrowers CA$83,731 Executive Direc $92,211 $92,211 2024
Oakmont Village Saddle Mountain Water Supply Corporation TX$79,311 Secretary $12,600 $14,596 2024
Rocky Mountain Seed Alliance Inc NM$79,010 Co-chair $1,900 $2,367 2024
Fat Beet Foundation Inc FL$115,200 Board Member $9,187 $9,995 2024
The International Society For Plant MN$73,214 Business Manager $10,500 $12,015 2024
Alliance Of Crop Soil And Environmental WI$72,475 Ceo $383,931 $464,346 2024
E-roadmap Inc FL$121,379 Executive Director $47,167 $51,314 2024
Allegheny Mountain Institute VA$131,428 Executive Di $17,000 $19,009 2024
Farmers Market Management Services NC$133,076 President $34,806 $41,649 2024
Rio Grande Community Farms NM$134,134 Executive Di $28,159 $35,074 2024
Pembroke Agriculture Corporation IL$136,281 President $16,524 $19,369 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted88th

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 (Eugene Beels) 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 17 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,800 is reasonable (approximately the 88th 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.