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PeerBasis
Compensation Comparability Determination

Human Agricultural Cooperative Inc

Executive Director / CEO

EIN 841916240
IN · NTEE K30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Reeder, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$477 total compensation of comparable organizations → $116,028 $1,000
$16,95610th
$33,55925th
$47,959Median
$66,74275th
$83,07390th
$1,000This org · 1st
p10$16,956
p25$33,559
p50$47,959
p75$66,742
p90$83,073
$1,000

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 IN 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
Turnaround Resource Center Inc KY$420,228 Executive Dir. $36,217 $35,839 2024
Fork Over Love Inc PA$418,981 Director/ceo $72,000 $66,132 2024
The Harbor Dish Inc FL$425,017 Director $36,663 $31,723 2024
Northeast Florida Builders Association Charitable Foundation FL$427,536 Executive Director $133,500 $115,513 2024
Sts Francis And Alphonsus MO$428,064 President $45,422 $44,311 2024
Morrison County Food Shelf MN$412,464 Executive Director $30,188 $27,474 2024
Evloves Llc NY$429,917 Executive Director $71,733 $59,703 2024
Bigger Table IL$411,341 Executive Director $47,917 $43,389 2024
Columbia Farmers Market Inc MO$411,034 Executive Director $60,760 $59,274 2024
Community Green Farms KS$406,662 Executive Director $99,875 $99,381 2024
Harrison Food Bank ME$437,220 Treasurer $52,000 $47,959 2024
Knock And Drop Iowa IA$439,073 Executive Di $6,125 $6,360 2023
Smart Bellies CO$402,377 Co-founder & $35,192 $31,999 2023
Dwelling House Of Hope Inc MA$446,937 Executive Director $79,040 $67,352 2023
Above Par Academy Inc TX$450,000 Director $4,800 $4,422 2024
Beef Bank Colorado Inc CO$388,431 Secretary $65,000 $57,407 2024
Mozell Sanders Foundation Inc IN$388,022 Ceo Director $18,500 $17,969 2024
Dimitri House Inc NY$454,829 Executive Dir. $70,000 $58,261 2024
Village Project OH$383,922 Executive Director $58,195 $56,771 2024
Murrysville Christian Concern PA$458,493 Key Employee/board Member $65,000 $59,703 2024
Trinity County Food Assistance CA$458,531 Executive Dir. $44,000 $34,995 2024
Fundamental Needs CO$383,569 Executive Director $37,170 $33,798 2023
The Connection Homeless Shelter Inc NE$471,550 Executive Director $57,137 $58,275 2023
Common Market Great Lakes Inc IL$480,264 Executive Di $47,429 $42,947 2024
Project Feast WA$481,441 Executive Director $85,413 $72,515 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted1st

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 (Michael Reeder) 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 95 similarly situated organizations (Same NTEE sector (K30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 1st 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.