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PeerBasis
Compensation Comparability Determination

Kindness Farm

Executive Director / CEO

EIN 853844528
OR · NTEE K20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lou Le, Executive Director / CEO ($38,961) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $121,885 $38,961
$3,53410th
$17,33025th
$44,353Median
$62,13975th
$79,49390th
$38,961This org · 46th
p10$3,534
p25$17,330
p50$44,353
p75$62,139
p90$79,493
$38,961

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 OR 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
Georgia Minority Outreach GA$211,029 Program Mana $49,820 $53,942 2023
Lewis Educational Agricultural Farm CT$217,126 Executive Director $17,900 $18,073 2023
Lee County Fair Association IL$217,716 Secretary $3,900 $3,906 2025
Iglesias Gardens Co PA$218,244 Board Member $5,950 $6,206 2024
The Village Agricultural Cooperative MN$219,056 Ceo $60,385 $64,251 2023
Project Alianza Inc MA$220,721 Executive Director $88,400 $83,087 2024
Gathering Ground Inc WI$222,314 Board Member $16,000 $17,477 2024
Foothills Farmers Market NC$222,743 Market Manag $37,760 $40,809 2024
Honore Farm And Mill CA$203,746 Executive Director $49,087 $45,643 2023
Proctor Farmers Market WA$227,086 Market Manager $68,948 $64,565 2024
Paicines Ranch Learning Center CA$228,466 Director/board $82,725 $76,921 2023
Save Family Farming WA$229,935 Executive Director (Starting May 2024) $86,548 $81,046 2024
Western Growers Foundation CA$196,357 President And Ceo $51,830 $48,194 2023
Oregon Ag Fest Inc OR$234,516 Executive Di $48,000 $48,000 2023
Bionutrient Food Association Inc MA$191,809 Executive Di $61,890 $58,169 2024
Grower-shipper Association Foundation CA$185,507 Executive Director $83,820 $77,939 2023
Farm & Community Collaborative Inc MA$243,008 Director $20,833 $20,159 2023
Malibu Agricultural Project's Cornucopia Farms CA$245,656 President $69,785 $63,027 2024
Giving Gardens Of Indiana Inc IN$245,726 Executive Di $31,800 $35,076 2024
Artisan Cheese Festival CA$245,957 Executive Director $42,000 $37,933 2024
Oklahoma Wheat Research Foundation Inc OK$180,818 Sec/treasurer $10,000 $11,221 2025
American Iris Society CA$249,334 Registrar $14,400 $13,006 2024
Africulture VA$249,576 Executive Director $13,575 $13,710 2024
E & L Development Foundation Inc MS$250,687 Program Dire $49,500 $57,663 2024
Osamequin Farm Inc MA$255,720 Foundation Mgr. $62,746 $58,975 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default46th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted43rd

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 (Lou Le) 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 46 similarly situated organizations (Same NTEE sector (K20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,961 is reasonable (approximately the 46th 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.