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PeerBasis
Compensation Comparability Determination

Lewis Educational Agricultural Farm

Executive Director / CEO

EIN 811461121
CT · NTEE K20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Ramsay, Executive Director / CEO ($17,900) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$55 total compensation of comparable organizations → $120,720 $17,900
$3,57410th
$17,35625th
$45,207Median
$63,03175th
$78,42690th
$17,900This org · 28th
p10$3,574
p25$17,356
p50$45,207
p75$63,031
p90$78,426
$17,900

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 CT 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
Lee County Fair Association IL$217,716 Secretary $3,900 $3,869 2025
Iglesias Gardens Co PA$218,244 Board Member $5,950 $6,146 2024
The Village Agricultural Cooperative MN$219,056 Ceo $60,385 $63,637 2023
Kindness Farm OR$213,995 President $38,961 $38,589 2023
Project Alianza Inc MA$220,721 Executive Director $88,400 $82,293 2024
Gathering Ground Inc WI$222,314 Board Member $16,000 $17,310 2024
Foothills Farmers Market NC$222,743 Market Manag $37,760 $40,419 2024
Georgia Minority Outreach GA$211,029 Program Mana $49,820 $53,426 2023
Proctor Farmers Market WA$227,086 Market Manager $68,948 $63,948 2024
Paicines Ranch Learning Center CA$228,466 Director/board $82,725 $76,186 2023
Save Family Farming WA$229,935 Executive Director (Starting May 2024) $86,548 $80,272 2024
Honore Farm And Mill CA$203,746 Executive Director $49,087 $45,207 2023
Oregon Ag Fest Inc OR$234,516 Executive Di $48,000 $47,542 2023
Western Growers Foundation CA$196,357 President And Ceo $51,830 $47,733 2023
Bionutrient Food Association Inc MA$191,809 Executive Di $61,890 $57,614 2024
Farm & Community Collaborative Inc MA$243,008 Director $20,833 $19,967 2023
Malibu Agricultural Project's Cornucopia Farms CA$245,656 President $69,785 $62,425 2024
Giving Gardens Of Indiana Inc IN$245,726 Executive Di $31,800 $34,741 2024
Artisan Cheese Festival CA$245,957 Executive Director $42,000 $37,571 2024
Grower-shipper Association Foundation CA$185,507 Executive Director $83,820 $77,195 2023
American Iris Society CA$249,334 Registrar $14,400 $12,881 2024
Africulture VA$249,576 Executive Director $13,575 $13,579 2024
E & L Development Foundation Inc MS$250,687 Program Dire $49,500 $57,112 2024
Oklahoma Wheat Research Foundation Inc OK$180,818 Sec/treasurer $10,000 $11,113 2025
Osamequin Farm Inc MA$255,720 Foundation Mgr. $62,746 $58,411 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted28th

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 (Mark Ramsay) 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 47 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,900 is reasonable (approximately the 28th 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.