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PeerBasis
Compensation Comparability Determination

Alaska Farm Bureau Inc

Executive Director / CEO

EIN 920085836
AK · NTEE K28
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Mugrage, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 403 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

403 organizations qualified on sector, size, and geography 403 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13 total compensation of comparable organizations → $484,767 $15,000
$11,69310th
$30,11025th
$48,002Median
$68,96375th
$92,02490th
$15,000This org · 14th
p10$11,693
p25$30,110
p50$48,002
p75$68,963
p90$92,024
$15,000

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 AK cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
One Love Community IncNY $289,337$58,891 990
Hawaii Rise FoundationHI $288,829$22,316 990
Canyon Hope MinistriesTX $290,278$53,899 990
All In One Community Center IncFL $290,282$31,058 990
Pineville Water AssociationMS $288,362$18,767 990
New Britain Roots IncCT $290,839$57,396 990
Providence Northeast WashingtonWA $287,548$52,276 990
360 Eats IncFL $291,472$43,325 990
Forged By Fire ServicesLA $291,805$15,629 990
Lunches For Learning IncGA $291,835$87,867 990
Lacey Food Bank IncNJ $286,560$9,712 990
Ohio County & Independent Agricultural SocietiesOH $292,228$3,324 990
Meals-on-wheels Of White Plains IncNY $292,506$74,159 990
Heart 2 Hand Bingham Food Pantry IncID $285,788$573 990
Mobile Meals FoundationOH $285,622$13,629 990
American Society For NutritionMD $293,156$160,090 990
Jewish Relief Agency IncNJ $294,035$16,499 990
Capitol Hill Community ServicesCO $294,108$61,679 990
Community Gardens Of Tucson IncAZ $294,402$51,564 990
Food Bank Of Sweetwater CountyWY $294,463$79,186 990
Palm Beach Harvest IncFL $284,132$83,227 990
PatchworkTN $294,886$61,728 990
Louisiana Cattlemens AssociationLA $295,136$72,333 990
Mckeesport Meals On Wheels IncPA $295,500$27,120 990
Feed Our StreetsCA $283,219$27,999 990

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 AK 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted13th

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 Mugrage) 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 403 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 14th 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). 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.