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PeerBasis
Compensation Comparability Determination

Wescoe Foundation For Pulmonary Fibrosis

Executive Director / CEO

EIN 274464618
PA · NTEE H12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Wescoe Singley, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,559 total compensation of comparable organizations → $185,074 $45,000
$20,73910th
$26,38925th
$52,907Median
$81,25075th
$100,48790th
$45,000This org · 41st
p10$20,739
p25$26,389
p50$52,907
p75$81,250
p90$100,487
$45,000

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 PA 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
Hannah's Hope For Giant Axonal NY$198,405 Executive Di $210,279 $185,074 2024
Breast Cancer Fund Of Ohio OH$192,679 Executive Di $22,002 $22,698 2024
The Wunderglo Foundation CA$191,435 President/exec. $60,000 $50,464 2024
Have A Ball Foundation Inc CA$207,433 President $70,500 $59,294 2024
Cody Dieruf Foundation MT$224,998 Exec. Director $59,965 $62,959 2024
Rory David Deutsch Foundation IL$167,230 Vice President $25,540 $24,456 2024
Pediatric Hydrocephalus Foundation Inc NJ$156,880 President $30,345 $26,389 2024
Reed Gastrointestinal Oncology Research AL$236,157 Executive Director $75,000 $81,250 2023
The Mauli Ola Foundation CA$243,078 Executive Dir. $61,101 $52,907 2023
Cure Tay-sachs Foundation AZ$141,059 President $48,000 $44,963 2024
Affinity Partners Network Inc NJ$140,894 President/ceo $30,040 $26,895 2023
Down Syndrome Foundation Of CA$137,654 Treasurer $72,600 $62,864 2023
A Glimmer Of Hope Inc PA$256,560 Executive Director $17,800 $17,800 2023
Asxl Rare Research Endowment Foundation ME$283,786 Executive Director $105,900 $106,336 2023
The Norma Livingston Ovarian Cancer AL$284,799 Executive Director $79,417 $86,035 2023
Albie Aware Inc CA$288,875 Executive Director $111,546 $96,587 2023
Caroline Symmes Inc IN$290,676 President $8,333 $8,559 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default41st
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted35th

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 (Jennifer Wescoe Singley) 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 17 similarly situated organizations (Same NTEE sector (H12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 41st 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.