Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Dine Brands Global Foundation Inc

Executive Director / CEO

EIN 200112865
CA · NTEE P60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Nelson, Executive Director / CEO ($39,406) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,490 total compensation of comparable organizations → $86,344 $39,406
$19,06510th
$27,30525th
$33,102Median
$52,84875th
$64,23890th
$39,406This org · 55th
p10$19,065
p25$27,305
p50$33,102
p75$52,848
p90$64,238
$39,406

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

OrganizationStateTotal revenueTotal compSource
Onpath FoundationLA $114,172$15,703 990
Utah 1033 FoundationUT $117,414$86,344 990
Lake Area Ministries IncMO $110,385$39,713 990
Dearborn County Clearing House ForIN $109,770$52,723 990
Family Promise Of Santa Rosa IncFL $108,782$34,439 990
United We ServeTX $108,100$18,873 990
Pawsitively 4 Pink IncMA $123,830$31,220 990
Norman Care Association VansOK $100,923$30,966 990
Helping Hands Of Franklin CountyVA $99,715$12,490 990
The Sandbox Group IncNC $97,621$52,890 990
People Helping People IncKY $135,447$58,613 990
Christian Services Love Inc Of Greater LansingMI $136,544$66,252 990
Helping Hands Of Potsdam IncNY $90,906$26,336 990
Eagles Nest FoundationWA $86,597$30,212 990
Christian Ministries Of H'burg IncIN $145,438$30,531 990
Interfaith Of Natrona County IncWY $150,397$64,540 990
Community Hope IncMT $77,641$41,560 990
Flushing Jewish Community Council INY $152,579$20,795 990
Pryor Ministries CenterOK $157,125$22,954 990
Kings Mountain Crisis Ministry IncNC $163,354$39,475 990
Wish Granters IncID $167,251$31,765 990
Robs Barbershop Community FoundationMD $167,633$61,521 990

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 CA 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 default55th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Susan Nelson) 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 22 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,406 is reasonable (approximately the 55th 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.