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PeerBasis
Compensation Comparability Determination

Healthy Spark

Executive Director / CEO

EIN 822422303
TN · NTEE K34
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gabriel Wood-isenberg, Executive Director / CEO ($58,800) against every comparable organization that fit the selection criteria — 279 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gabriel Wood-isenberg — 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

279 organizations qualified on sector, size, and geography 279 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $173,915 $58,800
$6,69110th
$20,10825th
$39,634Median
$57,12775th
$77,82890th
$58,800This org · 77th
p10$6,691
p25$20,108
p50$39,634
p75$57,127
p90$77,828
$58,800

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 TN 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
Our Daily Bread Soup Kitchen Foundation Inc MA$196,516 Executive Director $57,700 $49,328 2024
Western Growers Foundation CA$196,357 President And Ceo $51,830 $43,836 2023
Good Meat Project OR$197,136 Executive Director $110,300 $97,447 2024
Maine Dairy And Nutrition Council ME$197,236 Tresurer $600 $572 2024
Gorham Ecumenical Food Pantry ME$196,126 Executive Director $13,500 $13,241 2023
Arkansas Association Of AR$195,930 Program Admin $36,000 $39,634 2023
Antigo Area Community Food Pantry WI$197,844 Manager $41,860 $42,818 2023
Nolensville Food Pantry Inc TN$195,473 Executive Director $71,732 $71,732 2024
East Kentucky Dream Center Inc KY$197,997 Director $28,229 $28,853 2024
National Center For Beef Excellence MO$198,290 Executive Di $112,061 $116,251 2023
Fertile Groundworks CA$199,551 Executive Director $49,176 $40,398 2024
Maine Food And Beverage Education Center ME$193,225 Executive Director $65,000 $61,921 2024
Mercy Meals And More MA$193,191 Program Director $28,000 $24,644 2023
River Valley Charities Inc WI$193,015 Executive Di $56,496 $56,132 2024
Just Hope Inc NC$192,459 Executive Director $50,400 $49,543 2024
Red Truck Ministry VA$201,024 Admin Assist $6,268 $5,758 2024
Orchard Community Learning Service AZ$201,308 Ceo $25,524 $23,353 2024
Acequia Institute CO$201,500 Director $37,500 $35,219 2023
Bionutrient Food Association Inc MA$191,809 Executive Di $61,890 $52,910 2024
Louisville Grows Incorporated KY$201,786 Former Executive Director $57,743 $59,019 2024
Dishroulette Kitchen Nfp IL$191,155 Ceo $55,385 $53,331 2023
Friday Night Supper Program Inc MA$191,069 Executive Director $59,173 $50,587 2024
Germantown Help Inc MD$190,606 Exec Director/ceo $75,734 $69,349 2023
Cooking For Long Island Veterans NY$190,012 Officer $16,000 $13,755 2024
Honore Farm And Mill CA$203,746 Executive Director $49,087 $41,516 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default77th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted73rd

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 (Gabriel Wood-isenberg) 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 279 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,800 is reasonable (approximately the 77th 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.