Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

City Fruit

Executive Director / CEO

EIN 800579830
WA · NTEE K20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kara Martin, Executive Director / CEO ($61,873) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kara Martin — reported title “EXECUTIVE DIRECTOR (UNTIL 10/2024)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$59 total compensation of comparable organizations → $182,242 $61,873
$2,96610th
$24,10525th
$62,978Median
$89,18875th
$120,78790th
$61,873This org · 49th
p10$2,966
p25$24,105
p50$62,978
p75$89,188
p90$120,787
$61,873

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 WA 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
Nordic Mountain Water Inc UT$380,172 President $825 $971 2023
Pacific Nw Csa Coalition OR$371,698 Executive Director $45,626 $47,326 2024
Grow Portland OR$381,184 Executive Di $38,834 $40,281 2024
Jk Community Farm VA$382,989 Executive Dir. $84,000 $90,590 2024
Pine County Agricultural Society MN$383,025 President $1,200 $1,290 2025
The Cornucopia Project Inc NH$369,577 Executive Director $70,975 $75,361 2023
East Farm Commercial Fisheries RI$388,202 Executive Director $102,500 $113,021 2023
Houston County Agricultural Society MN$363,282 President $500 $537 2025
Harvest Seed Project Foundation TX$390,355 Secretary $11,548 $12,902 2024
Livingston County Farm Bureau IL$390,754 Manager $99,955 $106,930 2025
Associated Water Users Of The Uinta And UT$394,923 River Commissioner $73,000 $83,451 2024
Sheep And Goat Validation Of Texas TX$356,980 Director $2,750 $3,163 2023
Altaseads Conservancy Dba CA$398,003 President $41,667 $40,187 2024
San Joaquin Valley Quality CA$399,154 Executive V.p. $15,600 $15,490 2023
Yield Lab Institute MO$353,283 Coo $93,624 $110,758 2024
Whiting Conservation Cooperative WA$351,185 Executive Director $165,495 $165,495 2024
The Potato Leadership Education And DC$350,288 President $52,069 $51,035 2024
Udff Inc FL$350,281 Executive Di $133,622 $140,206 2024
Rio Grande Agricultural Land Trust NM$407,903 Executive Director $116,090 $139,462 2024
National Grape Research Alliance Inc CA$343,146 President $183,313 $176,801 2024
Lamppost Farm OH$411,075 Executive Dir. $59,600 $72,589 2023
Lehi Irrigation Company UT$411,275 President $1,500 $1,715 2024
Juneberry Ridge Educational Foundation NC$335,998 Education Dir. $76,306 $88,064 2024
Duffee Water Association Inc MS$418,972 President $34,885 $43,396 2024
Turfgrass Producers Of Florida Inc FL$331,838 Executive Director $77,367 $81,179 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default49th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted46th

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 (Kara 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 69 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,873 is reasonable (approximately the 49th 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.