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PeerBasis
Compensation Comparability Determination

Next Step Farms

Executive Director / CEO

EIN 834389587
AL · NTEE P82
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robin Kramer, Executive Director / CEO ($40,400) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,935 total compensation of comparable organizations → $202,323 $40,400
$12,10910th
$20,89925th
$39,572Median
$59,72575th
$80,08490th
$40,400This org · 51st
p10$12,109
p25$20,899
p50$39,572
p75$59,725
p90$80,084
$40,400

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 AL 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
Hillyard Senior Center WA$237,810 Executive Dir. $62,530 $51,820 2024
Joshuas Place Early Learning & Enrichment Center Inc MD$232,456 Executive Director $45,728 $39,572 2024
Ridin High Inc TN$231,541 Program Director $57,131 $57,228 2023
Wide Horizons Incorporated CA$230,862 Chief Executive Officer $12,500 $10,286 2023
Happyfeatorg Of Georgia Inc GA$242,189 Executive Director $51,450 $47,885 2024
Down Syndrome Association Of Maryland MD$228,905 Executive Dir. $67,607 $58,506 2024
Center For All Abilities Inc NY$227,654 Executive Director $40,000 $33,457 2024
Toby House Iv Inc AZ$227,069 President/ceo $31,340 $27,899 2024
Mower Council For The Handicapped MN$221,021 Executive Di $60,784 $55,595 2024
Friendship Circle Of Atlanta Inc GA$220,508 President $55,775 $51,911 2024
Minot Social Club For Exceptional ND$220,117 Executive Director $58,000 $58,916 2024
Alstrom Syndrome International MD$253,997 President $16,500 $14,700 2023
Watch Care Inc FL$254,439 President $35,000 $31,334 2023
White Pine Community Training Center NV$216,888 Executive Director $46,378 $43,031 2024
Mi-journey MI$258,518 Executive Director $59,472 $56,820 2024
Camp Puzzle Peace NY$213,170 President $25,380 $21,856 2023
Fraser Independent Living Project Iii MN$212,562 Ceo/secretary $25,655 $23,465 2024
Down Syndrome Network Of Montgomery County Inc MD$261,838 Executive Director $46,800 $40,500 2024
Reach Me OH$211,029 Executive Director $27,500 $26,961 2024
Hanover Arc Inc VA$263,583 Executive Director $18,375 $16,908 2023
Lennons House NJ$265,025 Executive Director $24,000 $19,835 2024
Connectability Inc GA$207,067 Executive Dir. $21,900 $20,383 2024
Creative Citizen Studios PA$204,801 Executive Di $33,889 $30,475 2025
Pasadena Supportive Housing MN$204,006 President/tr $68,006 $60,597 2025
Walla Walla Valley Disability Network WA$203,091 Former Executive Director $24,420 $20,238 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default51st
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted34th

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 (Robin Kramer) 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 77 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,400 is reasonable (approximately the 51st 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.