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PeerBasis
Compensation Comparability Determination

Chattanooga Food Center

Executive Director / CEO

EIN 843905404
TN · NTEE K99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Holly Martin, Executive Director / CEO ($51,000) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $158,650 $51,000
$15,41310th
$33,20425th
$48,122Median
$66,80675th
$85,96990th
$51,000This org · 58th
p10$15,413
p25$33,204
p50$48,122
p75$66,806
p90$85,969
$51,000

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 TN 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
Ventura County Farm To School CA$266,589 Executive Di $102,000 $81,388 2024
Hillsdale Farmers Market Inc OR$267,831 Manager $44,925 $38,551 2024
Northern Plains Sustainable Agriculture Society SD$260,683 Executive Director $85,421 $87,114 2024
Hollywood Farmers Market Inc OR$273,190 Interim Market Director $37,583 $33,204 2023
Natural Soybean And Grain Alliance Inc AR$277,315 Director $112,400 $116,748 2024
Chester Agricultural Center Inc NY$277,859 Executive Director $110,000 $91,850 2024
Mustard Seed - A Community Cafe TX$252,621 Executive Director $48,000 $44,369 2024
Raleigh City Farm Inc NC$282,282 Executive Director $53,248 $50,841 2024
Around The Bend Farms Inc OR$244,619 Director $8,700 $7,465 2024
Del Paso Heights Growers Alliance CA$244,027 Secretary $8,429 $6,726 2024
Mckeesport Meals On Wheels Inc PA$295,500 Coordinator $26,000 $23,959 2024
Marys Kitchen CA$233,459 Chairperson $68,000 $55,861 2023
Michigan Ag Council Inc MI$232,961 Excutive Director $29,311 $27,956 2024
Garfield Community Farm Inc PA$226,257 Executive Director $52,573 $48,446 2024
Incubator Kitchen Collective KY$307,620 Executive Di $54,546 $54,152 2024
Kcgcusa Inc NY$215,486 Member $15,900 $13,277 2024
Fox Valley Food For Health Inc IL$317,807 Executive Di $43,846 $41,009 2023
The Souper Bowl Of Caring Inc TX$213,452 Executive Di $78,000 $72,099 2024
Community Food Initiatives OH$323,073 Past Director $29,162 $28,541 2024
Louisville Grows Incorporated KY$201,786 Former Executive Director $57,743 $57,325 2024
Grow Jackson MI$332,851 Executive Director $67,388 $64,274 2024
Fertile Groundworks CA$199,551 Executive Director $49,176 $39,239 2024
Arkansas Association Of AR$195,930 Program Admin $36,000 $38,497 2023
Maine Food And Beverage Education Center ME$193,225 Executive Director $65,000 $60,144 2024
Just Hope Inc NC$192,459 Executive Director $50,400 $48,122 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default58th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted58th

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 (Holly Martin) 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 33 similarly situated organizations (Same NTEE sector (K99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,000 is reasonable (approximately the 58th 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.