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PeerBasis
Compensation Comparability Determination

Astoria Food Pantry Inc

Executive Director / CEO

EIN 862548475
NY · NTEE K31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Margaret Horning, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$589 total compensation of comparable organizations → $115,025 $3,000
$6,97310th
$16,46325th
$32,705Median
$54,28675th
$76,19190th
$3,000This org · 2nd
p10$6,973
p25$16,463
p50$32,705
p75$54,286
p90$76,191
$3,000

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 NY 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
Living Stones PA$233,220 Executive Di $51,000 $54,669 2024
Your Neighbor's House TX$239,093 Executive Director $44,992 $49,806 2023
Cultivate Abundance Inc FL$230,805 Executive Di $113,910 $115,025 2024
Hunger Fighters Oregon OR$229,556 Executive Director $90,428 $90,267 2024
Northern Stokes Food Pantry Inc NC$228,071 Board Member $3,750 $4,164 2024
Milly's Pantry Inc NY$226,989 Executive Director $54,708 $53,138 2024
Brooklyn Rescue Mission Urban Harvest Center Inc NY$226,034 President $25,000 $25,000 2023
Gleaners Dispatch Inc FL$245,912 President $24,700 $25,678 2023
Caldwell County Christian Foundation TX$246,282 Exec. Irecttor $60,288 $64,823 2024
Families Feeding Hope Foundation OK$223,322 Director $4,255 $5,185 2023
Jackson Community Food Pantry MI$222,374 Executive Director/treasurer $31,600 $35,059 2024
Sunrise Christian Food Ministry CA$249,710 Board Member $34,300 $31,837 2024
Families Helping Families Ministries Inc GA$221,403 President $28,650 $30,965 2024
Mukwonago Food Pantry WI$251,074 Exec. Director $58,667 $67,804 2023
Bullhead Regional Food Bank Inc AZ$218,487 Executive Dir. $4,615 $4,771 2024
4 Saints Episcopal Food Pantry TX$255,392 Executive Dir. $7,500 $8,064 2024
Sag Harbor Comm Food Pantry Inc NY$212,978 Executive Di $8,597 $8,350 2024
Toppenish Community Chest WA$209,879 Executive Di $34,501 $32,346 2025
East Texas Food Bank Foundation Inc TX$209,157 Ceo Etfb $22,461 $24,151 2024
Loudon Food Pantry NH$208,681 President $36,400 $36,128 2024
Circle You Help Center Inc IN$263,817 Executive Di $34,154 $37,717 2025
Beckley Dream Center Inc WV$207,718 Director $12,699 $15,216 2023
Ignite Center IL$207,665 President $20,685 $22,505 2023
Good Samaritan Meals Corp FL$265,062 Vp-operations $5,541 $5,595 2024
Gardenshare Inc NY$270,002 Executive Di $60,909 $59,162 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted2nd

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 (Margaret Horning) 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 54 similarly situated organizations (Same NTEE sector (K31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 2nd 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.