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PeerBasis
Compensation Comparability Determination

His Supper Table

Executive Director / CEO

EIN 911983799
WA · NTEE K31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Warren Lockwood, Executive Director / CEO ($1,200) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,636 total compensation of comparable organizations → $154,949 $1,200
$6,54110th
$18,66225th
$43,447Median
$57,86175th
$81,79090th
$1,200This org · 0th
p10$6,541
p25$18,662
p50$43,447
p75$57,861
p90$81,790
$1,200

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 WA 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
Red Door Food Pantry Inc GA$135,932 Executive Dir. $38,686 $43,447 2024
Etowah Community Food Bank Inc AL$128,996 Executive Di $10,400 $12,920 2023
Junction City Local Aid OR$147,846 Pantry Coordinator $28,444 $30,375 2023
Richmond Food Shelf And Thrift Store Inc VT$154,160 Executive Director $42,482 $47,759 2024
Grace Community Food Pantry PA$113,155 Executive Di $59,614 $64,689 2025
Why Not Ministries TN$159,692 President $10,271 $12,414 2023
Community Resource Tr OR$105,012 Executive Director $149,385 $154,949 2024
Bloomer Area Food Pantry Inc WI$166,536 Director $20,920 $24,403 2024
The Lords Cupboard Community Pantry IA$169,482 Executive Di $22,193 $27,141 2024
Community Cares Inc MN$99,792 Board Member $4,985 $5,664 2023
San Lorenzo Family Help Center CA$97,343 Executive Dir. $58,217 $57,808 2023
Project Share Of Wadena Inc MN$94,140 Executive Di $4,960 $5,636 2023
North Dearborn Pantry Inc IN$179,282 Operations $22,258 $26,217 2024
Athens Area Emergency Food Bank Inc GA$182,787 Director $47,589 $55,024 2023
Porch-durham NC$183,371 Executive Director $70,344 $81,183 2024
Nolensville Food Pantry Inc TN$195,473 Executive Director $71,732 $84,217 2024
Our Daily Bread Soup Kitchen Foundation Inc MA$196,516 Executive Director $57,700 $57,913 2024
Antigo Area Community Food Pantry WI$197,844 Manager $41,860 $50,271 2023
Red Truck Ministry VA$201,024 Admin Assist $6,268 $6,760 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Warren Lockwood) 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 19 similarly situated organizations (Same NTEE sector (K31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,200 is reasonable (approximately the 0th 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.