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PeerBasis
Compensation Comparability Determination

Three Springs Community Farm

Executive Director / CEO

EIN 842035915
CA · NTEE K99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lewis Summer, Executive Director / CEO ($52,690) against every comparable organization that fit the selection criteria — 127 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

127 organizations qualified on sector, size, and geography 127 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $281,304 $52,690
$6,92610th
$19,44825th
$42,872Median
$59,99275th
$85,58690th
$52,690This org · 63rd
p10$6,926
p25$19,448
p50$42,872
p75$59,992
p90$85,586
$52,690

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 CA 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
Feed Buffalo Inc NY$141,575 Executive Director $74,254 $79,999 2023
Martha's Table So Inc DC$142,307 President And Ceo $9,987 $10,449 2023
Mar-del Watermelon Association Inc MD$143,609 Secretary/tr $14,400 $16,051 2023
International Milling Education KS$143,734 Board Secretary $43,304 $54,178 2024
Hope Full Life Center Inc NY$137,707 Executive Director $6,500 $6,802 2024
Meals On Wheels Of Somerset County PA$144,531 Employee $32,847 $37,934 2024
Taunton Area Community Table Inc MA$144,909 Director $39,000 $41,785 2023
Neversink Agricultural Society Inc NY$137,025 Presidentdirector $1,200 $1,256 2024
Center For Agricultural Resilience GA$145,280 Executive Di $55,000 $65,936 2023
Our Kitchen Table MI$136,680 Director $32,860 $40,439 2023
Pembroke Agriculture Corporation IL$136,281 President $16,524 $19,369 2023
Red Door Food Pantry Inc GA$135,932 Executive Dir. $38,686 $45,047 2024
American Jersey Cattle Club OH$146,119 Executive Secretary $16,840 $21,265 2023
His Supper Table WA$134,887 Trustee $1,200 $1,244 2024
Junction City Local Aid OR$147,846 Pantry Coordinator $28,444 $31,494 2023
Rio Grande Community Farms NM$134,134 Executive Di $28,159 $35,074 2024
Utah Pork Producers Association UT$134,066 Executive Director $65,794 $77,983 2024
Gumdrops Nfp IL$148,370 President $31,200 $35,522 2024
Farmers Market Management Services NC$133,076 President $34,806 $41,649 2024
Community Food Bank IN$149,069 Manager $12,000 $14,655 2024
Saint Patrick Soup Kitchen OH$132,528 Executive Di $36,208 $44,412 2024
Alliance For Better Nutrition Inc IN$132,378 President/se $44,735 $54,633 2024
Texas Farmers Union Inc TX$149,966 President $35,807 $42,706 2023
Allegheny Mountain Institute VA$131,428 Executive Di $17,000 $19,009 2024
Iowa Farm Bureau Federation IA$151,484 President $100 $127 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default63rd
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted56th

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 (Lewis Summer) 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 127 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,690 is reasonable (approximately the 63rd 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.