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PeerBasis
Compensation Comparability Determination

Farmers Market Management Services

Executive Director / CEO

EIN 831015953
NC · NTEE K20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Derosa, Executive Director / CEO ($34,806) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$614 total compensation of comparable organizations → $72,118 $34,806
$2,74310th
$11,14025th
$16,253Median
$44,16675th
$53,77490th
$34,806This org · 64th
p10$2,743
p25$11,140
p50$16,253
p75$44,166
p90$53,774
$34,806

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 NC 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
Rio Grande Community Farms NM$134,134 Executive Di $28,159 $29,312 2024
Allegheny Mountain Institute VA$131,428 Executive Di $17,000 $15,886 2024
Pembroke Agriculture Corporation IL$136,281 President $16,524 $16,186 2023
Mar-del Watermelon Association Inc MD$143,609 Secretary/tr $14,400 $13,414 2023
E-roadmap Inc FL$121,379 Executive Director $47,167 $42,883 2024
Texas Farmers Union Inc TX$149,966 President $35,807 $35,689 2023
Fat Beet Foundation Inc FL$115,200 Board Member $9,187 $8,353 2024
Patrons Of Husbandry Maine State Grange ME$151,737 Master $16,500 $15,990 2024
Jefferson Growers Artisans And Prod WV$154,971 Executive Director $15,514 $16,257 2024
The Richards Irrigation Company UT$107,160 President $5,500 $5,448 2024
Overlook Food Awareness Resource Of Massachusetts Inc MA$104,578 Executive Director $29,923 $26,792 2023
Farm To School Frederick MD$104,415 Exeecutive Director $17,957 $16,248 2024
White Rock Local Market Inc TX$104,278 Outgoing Director $46,500 $45,017 2024
Gateway Sustainable Farmers Alliance MO$101,651 President $599 $614 2024
0brien County Livestock Show IA$165,697 Secretary $2,160 $2,289 2024
Fauquier Education Farm Inc VA$168,827 Executive Director $74,180 $69,318 2024
Madera County Livestock Association CA$95,720 Ceo $63,800 $53,318 2024
Henderson County Fair Association TN$91,031 Secretary $2,400 $2,442 2024
Oklahoma Wheat Research Foundation Inc OK$180,818 Sec/treasurer $10,000 $10,382 2025
Grower-shipper Association Foundation CA$185,507 Executive Director $83,820 $72,118 2023
Bionutrient Food Association Inc MA$191,809 Executive Di $61,890 $53,825 2024
Western Growers Foundation CA$196,357 President And Ceo $51,830 $44,594 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default64th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted64th

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 (Samantha Derosa) 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 22 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,806 is reasonable (approximately the 64th 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.