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

Harrison Food Bank

Executive Director / CEO

EIN 821087262
ME · NTEE K30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra Swett, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Swett — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$517 total compensation of comparable organizations → $125,804 $52,000
$17,09310th
$36,97025th
$54,543Median
$75,78275th
$90,59390th
$52,000This org · 48th
p10$17,093
p25$36,970
p50$54,543
p75$75,782
p90$90,593
$52,000

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 ME 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
Knock And Drop Iowa IA$439,073 Executive Di $6,125 $6,895 2023
Evloves Llc NY$429,917 Executive Director $71,733 $64,733 2024
Sts Francis And Alphonsus MO$428,064 President $45,422 $48,044 2024
Northeast Florida Builders Association Charitable Foundation FL$427,536 Executive Director $133,500 $125,245 2024
Dwelling House Of Hope Inc MA$446,937 Executive Director $79,040 $73,027 2023
The Harbor Dish Inc FL$425,017 Director $36,663 $34,396 2024
Above Par Academy Inc TX$450,000 Director $4,800 $4,795 2024
Human Agricultural Cooperative Inc IN$421,173 President $1,000 $1,085 2023
Turnaround Resource Center Inc KY$420,228 Executive Dir. $36,217 $38,858 2024
Dimitri House Inc NY$454,829 Executive Dir. $70,000 $63,169 2024
Fork Over Love Inc PA$418,981 Director/ceo $72,000 $71,705 2024
Murrysville Christian Concern PA$458,493 Key Employee/board Member $65,000 $64,733 2024
Trinity County Food Assistance CA$458,531 Executive Dir. $44,000 $37,943 2024
Morrison County Food Shelf MN$412,464 Executive Director $30,188 $29,789 2024
Bigger Table IL$411,341 Executive Director $47,917 $47,045 2024
Columbia Farmers Market Inc MO$411,034 Executive Director $60,760 $64,268 2024
Community Green Farms KS$406,662 Executive Director $99,875 $107,754 2024
The Connection Homeless Shelter Inc NE$471,550 Executive Director $57,137 $63,185 2023
Smart Bellies CO$402,377 Co-founder & $35,192 $34,695 2023
Common Market Great Lakes Inc IL$480,264 Executive Di $47,429 $46,566 2024
Project Feast WA$481,441 Executive Director $85,413 $78,624 2023
Beef Bank Colorado Inc CO$388,431 Secretary $65,000 $62,244 2024
Mozell Sanders Foundation Inc IN$388,022 Ceo Director $18,500 $19,483 2024
Seton Harvest Inc IN$487,836 Executive Director (Thru 2/24) $32,379 $34,100 2024
Village Project OH$383,922 Executive Director $58,195 $61,555 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted49th
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 (Sandra Swett) 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 94 similarly situated organizations (Same NTEE sector (K30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 48th 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.