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PeerBasis
Compensation Comparability Determination

Africulture

Executive Director / CEO

EIN 850764420
VA · NTEE K20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Carter, Executive Director / CEO ($13,575) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$55 total compensation of comparable organizations → $163,940 $13,575
$3,42610th
$28,41525th
$51,057Median
$74,72775th
$106,11990th
$13,575This org · 18th
p10$3,426
p25$28,415
p50$51,057
p75$74,727
p90$106,119
$13,575

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 VA 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
American Iris Society CA$249,334 Registrar $14,400 $12,878 2024
E & L Development Foundation Inc MS$250,687 Program Dire $49,500 $57,098 2024
Artisan Cheese Festival CA$245,957 Executive Director $42,000 $37,561 2024
Giving Gardens Of Indiana Inc IN$245,726 Executive Di $31,800 $34,732 2024
Malibu Agricultural Project's Cornucopia Farms CA$245,656 President $69,785 $62,410 2024
Osamequin Farm Inc MA$255,720 Foundation Mgr. $62,746 $58,397 2024
Farm & Community Collaborative Inc MA$243,008 Director $20,833 $19,961 2023
Arizona Junior Rodeo Association Inc AZ$257,254 Secretary Since 9-2023 $3,143 $3,131 2024
South Dakota Agricultural Foundation Inc SD$259,602 Executive Director $102,560 $120,690 2023
Agriinstitute Inc IN$261,554 Executive Director $96,400 $108,397 2023
Michigan Seed Potato Association MI$261,692 Executive Di $58,923 $64,849 2023
Oregon Ag Fest Inc OR$234,516 Executive Di $48,000 $47,530 2023
North Carolina Watermelon NC$264,826 Exec Directo $25,060 $26,818 2024
Nicollet County Agricultural Society MN$267,949 Exec Secretary $1,375 $1,407 2024
Save Family Farming WA$229,935 Executive Director (Starting May 2024) $86,548 $80,252 2024
Paicines Ranch Learning Center CA$228,466 Director/board $82,725 $76,167 2023
Proctor Farmers Market WA$227,086 Market Manager $68,948 $63,932 2024
Old Marbach School Water Supply TX$273,088 Key Employee $28,969 $30,012 2024
Foothills Farmers Market NC$222,743 Market Manag $37,760 $40,408 2024
Gathering Ground Inc WI$222,314 Board Member $16,000 $17,306 2024
Thimbleberry Collaborative Farm OR$277,743 Exec Dir $49,433 $48,949 2023
Project Alianza Inc MA$220,721 Executive Director $88,400 $82,272 2024
The Village Agricultural Cooperative MN$219,056 Ceo $60,385 $63,622 2023
Iglesias Gardens Co PA$218,244 Board Member $5,950 $6,145 2024
Lee County Fair Association IL$217,716 Secretary $3,900 $3,868 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default18th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted18th

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 Carter) 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 55 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,575 is reasonable (approximately the 18th 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.