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PeerBasis
Compensation Comparability Determination

Now Serving Inc

Executive Director / CEO

EIN 883368787
NC · NTEE K30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Greg Lowenhagen, Executive Director / CEO ($80,859) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Greg Lowenhagen — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$970 total compensation of comparable organizations → $155,448 $80,859
$14,63710th
$28,74925th
$42,767Median
$58,90975th
$76,25990th
$80,859This org · 94th
p10$14,637
p25$28,749
p50$42,767
p75$58,909
p90$76,259
$80,859

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 NC 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
Positive Community Kitchen OR$257,263 Executive Director $34,463 $30,974 2023
Love The Hungry Inc KY$257,284 Executive Director $54,096 $56,248 2023
Provo Farmers Market UT$256,114 Executive Dir. $33,500 $32,231 2024
Storehouse Daily Bread Ministry NC$257,875 Executive Di $24,432 $23,731 2024
Outreach Program Of Brainerd Lakes MN$258,610 Executive Di $70,000 $66,941 2023
Soil2service Inc MI$254,394 Executive Director $1,000 $970 2024
Healthy Foods For Healthy Kids Inc DE$260,933 Executive Director $79,650 $75,479 2023
Forever Fed Inc GA$262,261 Director $3,005 $2,841 2024
Colorado Farm To Table Inc CO$248,995 Executive Dir. $39,350 $35,469 2024
Petare-latam Foundation Inc FL$245,674 Treasurer $32,350 $28,568 2024
Hungry World Farm IL$241,844 Executive Director $18,995 $18,073 2023
The Preservery Foundation CO$241,628 Executive Director $110,000 $99,152 2024
Katie's Krops SC$241,388 President $48,000 $50,451 2022
Travelers Rest Farmers Market SC$239,400 Executive Di $46,686 $45,785 2024
Table Of Plenty Hmb CA$238,096 Executive Director $49,154 $41,078 2023
Shelbyville Community Soup Kitchen TN$237,980 Employee $41,100 $40,612 2024
Dig In Yancey Community Garden NC$236,988 Executive Director $44,972 $43,682 2024
Musically Fed AZ$236,845 Executive Director - Founder $84,500 $76,393 2024
5loaves2fishnmi MI$235,864 Secretary $15,000 $14,555 2024
Fundacion Yo Puedo Inc PR$235,670 President $2,395 $2,326 2024
Passion And Compassion Inc MD$279,365 Executive Dir. $57,000 $51,574 2023
Hartford Food System Inc CT$279,495 Executive Dir. $87,539 $79,435 2023
Northwest Mutual Aid Collective Inc PA$233,724 Executive Director $70,901 $68,429 2023
Seven Loaves Soup Kitchen Inc PA$233,043 Mission Coordinator $12,000 $11,250 2024
Sfmv Inc FL$232,360 Market Manager $44,136 $45,117 2021

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default94th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted94th

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 (Greg Lowenhagen) 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 94 similarly situated organizations (Same NTEE sector (K30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,859 is reasonable (approximately the 94th 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.