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PeerBasis
Compensation Comparability Determination

Walnut Grove Coop Inc

Executive Director / CEO

EIN 831123657
DE · NTEE B01
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Melissa Layfield, Executive Director / CEO ($35,640) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,001 total compensation of comparable organizations → $174,148 $35,640
$20,57010th
$41,38525th
$59,229Median
$90,50875th
$109,89090th
$35,640This org · 21st
p10$20,570
p25$41,385
p50$59,229
p75$90,508
p90$109,890
$35,640

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 DE 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
Pa Families For Education Choice PA$260,174 President/tr $33,000 $34,498 2024
South Carolina First Steps To SC$260,668 Ed-thru 6/30 $70,246 $79,093 2023
Education Justice Coalition Of Vt VT$254,459 Director $46,202 $50,190 2023
Charter Schools Action Fund DC$254,081 Ceo Of Napcs - Until 12/23 $30,188 $27,771 2024
Heart Sense Corporation LA$253,733 President $113,968 $131,556 2024
R4creating NM$265,057 Executive Di $74,567 $86,559 2023
South Carolina First Steps To SC$265,605 Executive Di $41,509 $46,737 2023
Northstar Tutoring DC$251,101 Executive Director $119,167 $109,624 2024
Washington Ethnic Studies Now WA$249,502 Executive Director $150,000 $140,784 2024
Washington Student Association WA$248,411 Executive Director $60,000 $57,977 2023
Awareness Is Prevention Inc NV$270,478 President $13,333 $14,424 2023
South Carolina First Steps SC$247,364 Executive Di $44,313 $49,894 2023
South Carolina First Steps To SC$246,903 Executive Di $45,893 $51,673 2023
Local Learningthe National Network For Folk Arts In Education NY$245,447 Executive Director $50,496 $49,247 2023
Teachers Unite Inc NY$274,686 Co-executive Director $88,095 $85,916 2023
Davidsonians For Freedom Of Thought And Discourse SC$243,390 Executive Director $80,937 $91,130 2023
Cyber Texas Foundation Inc TX$243,071 Executive Director/secretary $20,323 $21,312 2024
Advocates For Womens And Kids Equality TN$275,539 Executive Dir. $73,200 $80,661 2024
Daybreak Arts TN$275,754 Executive Director $50,163 $53,851 2025
Minnesota Leadership Council On Aging MN$242,300 President $88,000 $88,805 2025
Empower Illinois IL$276,402 Ceo $130,147 $134,130 2024
South Carolina First Steps To SC$240,260 Executive Di $21,173 $23,839 2023
Manos Inocentes Por El Derecho A La Vida UT$278,541 Accounting Manager $3,040 $3,261 2024
Sound Start Foundation NJ$279,925 President/ceo $114,000 $106,701 2024
Macon-bibb Mayor's Literacy GA$280,335 Executive Di $75,000 $81,389 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE cost of living and 2025 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 DE 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 default21st
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted18th

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 (Melissa Layfield) 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 66 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,640 is reasonable (approximately the 21st 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.