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PeerBasis
Compensation Comparability Determination

San Joaquin Valley Quality

Executive Director / CEO

EIN 770493461
CA · NTEE K20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Greg Palla, Executive Director / CEO ($15,600) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,067 total compensation of comparable organizations → $183,533 $15,600
$5,06310th
$27,78225th
$60,753Median
$89,45875th
$116,90890th
$15,600This org · 18th
p10$5,063
p25$27,782
p50$60,753
p75$89,458
p90$116,908
$15,600

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.

OrganizationStateTotal revenueTotal compSource
Altaseads Conservancy DbaCA $398,003$40,472 990
Associated Water Users Of The Uinta AndUT $394,923$84,042 990
Livingston County Farm BureauIL $390,754$107,687 990
Rio Grande Agricultural Land TrustNM $407,903$140,450 990
Harvest Seed Project FoundationTX $390,355$12,994 990
East Farm Commercial FisheriesRI $388,202$113,821 990
Lamppost FarmOH $411,075$73,104 990
Lehi Irrigation CompanyUT $411,275$27,630 990
Pine County Agricultural SocietyMN $383,025$1,300 990
Jk Community FarmVA $382,989$91,232 990
Grow PortlandOR $381,184$40,566 990
Nordic Mountain Water IncUT $380,172$1,067 990
Duffee Water Association IncMS $418,972$43,704 990
Greensgrow IncPA $421,347$23,690 990
City FruitWA $376,409$62,312 990
Ludwig Water Users Association IncAR $424,372$24,276 990
Hope GardensMI $424,911$76,304 990
Pacific Nw Csa CoalitionOR $371,698$47,661 990
The Cornucopia Project IncNH $369,577$75,895 990
Houston County Agricultural SocietyMN $363,282$2,707 990
Sheep And Goat Validation Of TexasTX $356,980$3,186 990
Yield Lab InstituteMO $353,283$111,543 990
Pawnee Seed Preservation SocietyOK $446,909$76,735 990
Whiting Conservation CooperativeWA $351,185$166,668 990
The Potato Leadership Education AndDC $350,288$51,397 990

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 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted18th

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 (Greg Palla) 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 66 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,600 is reasonable (approximately the 18th 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.