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

The Rauch Foundation Inc

Executive Director / CEO

EIN 352000865
IN · NTEE T30
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Daniel Lowe, Executive Director / CEO ($22,276) against every comparable organization that fit the selection criteria — 192 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Daniel Lowe — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

192 organizations qualified on sector, size, and geography 192 within the band form the benchmarked peer set.

Distribution of comparable compensation

$713 total compensation of comparable organizations → $154,557 $22,276
$5,82110th
$19,56225th
$35,408Median
$57,16475th
$87,07690th
$22,276This org · 30th
p10$5,821
p25$19,562
p50$35,408
p75$57,164
p90$87,076
$22,276

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 IN 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
Fernando Foundation Inc GA$220,900 President $95,399 $88,350 2024
Shane Mcconkey Foundation CA$220,153 President $50,000 $39,767 2024
Wilson Medical Center Foundation KS$219,886 Executive Director (Thru March 2024) $3,600 $3,582 2024
Public Health Fund Of Ohio OH$219,629 President/secretary (Start 07/24) $12,174 $11,877 2024
Chatfield Firefighters Activities Associ MN$219,515 President $1,000 $910 2024
Madav Xvii Foundation OH$218,568 President/trustee $54,292 $54,529 2023
Donald Driver Foundation Inc WI$218,513 Vice President/treasurer $32,633 $32,318 2023
Vision Hudson Valley NY$223,450 Director $80,000 $68,550 2023
Families Matter Food Pantry Inc PA$223,699 Board Member $21,600 $20,426 2023
Liberty County Manna House GA$216,787 Director $43,000 $40,999 2023
White Swan Foundation Inc VT$216,456 Executive Director $47,375 $43,920 2024
Virgil Abloh Foundation NY$225,540 Executive Director $53,125 $44,216 2024
Women's Fund Of Greater Chattanooga TN$216,100 Executive Director $87,604 $84,815 2024
Asi - Austin Texas Inc MN$215,876 President/tr $65,715 $61,574 2023
Wounded Heroes Of America CA$214,144 President & Ceo $75,000 $59,650 2024
The Power Of Play Charitable Fund NC$213,405 Execuive Director $50,000 $47,585 2024
Jeremiah 2911 Inc CO$213,036 President & Ceo $175,000 $154,557 2024
Trulight Ministries OH$212,911 President/ex $19,248 $18,777 2024
Great Strides Long Island Inc NY$212,536 Executive Director $16,800 $13,983 2024
Creating Caring Communities CA$229,516 Executive Director $22,953 $18,255 2024
Lawrence Township Education Foundation NJ$212,194 Executive Director (7/1/23 - 2/29/24) $52,500 $43,174 2024
Good Bourbon For A Good Cuase TX$211,739 Director/president $24,398 $22,479 2024
Hamblen County Foundation For TN$230,307 Executive Director $30,000 $29,044 2024
Main Street Barberton Inc OH$211,497 Executive Di $65,834 $64,224 2024
Long Island Community Chest Inc NY$211,429 Executive Director $30,000 $24,969 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default30th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted87th

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 (Daniel Lowe) 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 192 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,276 is reasonable (approximately the 30th 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.