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PeerBasis
Compensation Comparability Determination

First Fruits Of The Ridge Inc

Executive Director / CEO

EIN 861992725
GA · NTEE K30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Phillips, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,027 total compensation of comparable organizations → $164,461 $65,000
$13,26010th
$28,53925th
$43,420Median
$58,89775th
$80,49290th
$65,000This org · 78th
p10$13,260
p25$28,539
p50$43,420
p75$58,897
p90$80,492
$65,000

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 GA 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
A Best Choice Mobile Ultrasound And VA$225,974 Executive Di $87,300 $86,309 2023
Our Daily Bread MS$222,786 Executive Director $18,750 $21,383 2023
Food Is Free Albuquerque Chapter NM$222,630 Managing Dir $33,111 $36,465 2023
Kettering Back Pack Inc OH$226,497 Executive Director $19,128 $20,744 2023
Mothers For Mothers Postpartum Justice Project CA$227,724 President $24,000 $20,611 2024
Stone Soup UT$228,935 Executive Di $2,500 $2,545 2024
Helps Outreach Inc FL$218,935 Pres/treas/b $86,000 $80,350 2024
Spice Field Kitchen Inc OH$217,984 Coo $72,365 $74,263 2025
Ma'alot Farms CA$217,861 Executive Director/secretary $35,050 $30,990 2023
Putney Foodshelf Inc VT$217,212 Executive Director $59,241 $57,774 2025
Sfmv Inc FL$232,360 Market Manager $44,136 $47,733 2021
Project 216 Inc IN$216,461 Event Development Specialist $32,644 $35,248 2023
Farmers Market Of The Ozarks Inc MO$215,981 Executive Director $41,350 $44,843 2023
Seven Loaves Soup Kitchen Inc PA$233,043 Mission Coordinator $12,000 $11,902 2024
Rutland Area Foodshelf Inc VT$215,214 Executive Dir. $49,154 $49,205 2024
Northwest Mutual Aid Collective Inc PA$233,724 Executive Director $70,901 $72,396 2023
Center For A Green Future ME$214,205 Managing Director $25,000 $25,632 2023
Camellas Cupboard Incorporated CT$213,476 Executive Director $41,500 $38,699 2024
Fundacion Yo Puedo Inc PR$235,670 President $2,395 $2,395 2024
5loaves2fishnmi MI$235,864 Secretary $15,000 $15,398 2024
Musically Fed AZ$236,845 Executive Director - Founder $84,500 $80,822 2024
Dig In Yancey Community Garden NC$236,988 Executive Director $44,972 $46,215 2024
Shelbyville Community Soup Kitchen TN$237,980 Employee $41,100 $42,966 2024
Table Of Plenty Hmb CA$238,096 Executive Director $49,154 $43,460 2023
Believing In Our Future Inc TX$210,148 Director $48,000 $49,164 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default78th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted77th

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 (Scott Phillips) 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 88 similarly situated organizations (Same NTEE sector (K30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 78th 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.