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PeerBasis
Compensation Comparability Determination

Peoria Grown

Executive Director / CEO

EIN 842960254
IL · NTEE K40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Candace Martell, Executive Director / CEO ($13,276) against every comparable organization that fit the selection criteria — 301 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

301 organizations qualified on sector, size, and geography 301 within the band form the benchmarked peer set.

Distribution of comparable compensation

$53 total compensation of comparable organizations → $180,613 $13,276
$8,07210th
$24,00825th
$43,173Median
$60,93675th
$83,48790th
$13,276This org · 15th
p10$8,072
p25$24,008
p50$43,173
p75$60,936
p90$83,487
$13,276

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 IL 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
Ma'alot Farms CA$217,861 Executive Director/secretary $35,050 $30,785 2023
Spice Field Kitchen Inc OH$217,984 Coo $72,365 $73,773 2025
Lee County Fair Association IL$217,716 Secretary $3,900 $3,690 2025
Our Daily Bread Kitchen Inc NC$217,704 Executive Director $47,589 $48,582 2024
Iglesias Gardens Co PA$218,244 Board Member $5,950 $5,862 2024
Bullhead Regional Food Bank Inc AZ$218,487 Executive Dir. $4,615 $4,385 2024
Putney Foodshelf Inc VT$217,212 Executive Director $59,241 $57,393 2025
Colorado Fruit And Vegetable CO$217,163 Executive Di $51,500 $48,789 2024
Lewis Educational Agricultural Farm CT$217,126 Executive Director $17,900 $17,071 2023
Helps Outreach Inc FL$218,935 Pres/treas/b $86,000 $79,820 2024
The Village Agricultural Cooperative MN$219,056 Ceo $60,385 $60,692 2023
Project 216 Inc IN$216,461 Event Development Specialist $32,644 $35,016 2023
Midwest Food Connection MN$219,385 President/treasurer $4,000 $3,804 2025
109 James Parker Inc NJ$216,344 Secretary $18,345 $16,660 2023
Farmers Market Of The Ozarks Inc MO$215,981 Executive Director $41,350 $44,548 2023
Kcgcusa Inc NY$215,486 Member $15,900 $14,195 2024
Cider Institute Of North America OR$220,445 Executive Director $80,500 $73,859 2024
Rutland Area Foodshelf Inc VT$215,214 Executive Dir. $49,154 $48,881 2024
Project Alianza Inc MA$220,721 Executive Director $88,400 $78,484 2024
Families Helping Families Ministries Inc GA$221,403 President $28,650 $28,461 2024
Center For A Green Future ME$214,205 Managing Director $25,000 $25,463 2023
Kindness Farm OR$213,995 President $38,961 $36,803 2023
Alabama Sustainable Agriculture Network AL$222,167 Interim Exec Dir Thru 10/15/24 $68,922 $73,565 2024
Camellas Cupboard Incorporated CT$213,476 Executive Director $41,500 $38,443 2024
Gathering Ground Inc WI$222,314 Board Member $16,000 $16,509 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default15th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted14th

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 (Candace Martell) 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 301 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,276 is reasonable (approximately the 15th 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.