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PeerBasis
Compensation Comparability Determination

Rexanna's Foundation

Executive Director / CEO

EIN 412237228
TX · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Spain, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 21 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

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$515 total compensation of comparable organizations → $147,462 $15,000
$9,89010th
$29,34225th
$46,000Median
$69,29075th
$116,47390th
$15,000This org · 14th
p10$9,890
p25$29,342
p50$46,000
p75$69,290
p90$116,473
$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 TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Star Sponsorship Program IncTX $405,073$58,386 990
Mid-south Synergy Charitable FoundationTX $401,935$147,462 990
Temple Education Foundation IncTX $393,152$33,805 990
Cowboy Artists Of America Joe Beeler FoundationTX $438,461$515 990
Sanger Education Foundation IncTX $370,741$46,000 990
Wex FoundationTX $455,757$24,000 990
NdotoTX $461,884$69,290 990
Tracy Andrus FoundationTX $359,271$69,494 990
Fort Bend Forward IncTX $357,207$9,890 990
Texas Tennis Coaches AssociationTX $354,243$45,000 990
Educational Foundation Of The Southeast TexasTX $474,724$141,843 990
Education For Tomorrow AllianceTX $346,227$116,473 990
Roever Foundation IncTX $342,987$70,266 990
Bright Choice FoundationTX $492,742$63,917 990
Rey Feo Scholarship FoundationTX $311,155$44,970 990
Texas Retired Teachers FoundationTX $520,110$68,012 990
National Cyber Scholarship FoundationTX $524,605$25,738 990
Mason Isd Scholarship FoundationTX $300,662$2,320 990
The Hannon Cup AssociationTX $286,071$29,342 990
International Student Foundation IncTX $585,769$65,000 990
Uprooted WayTX $615,856$37,009 990

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 TX 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), adjusted24th
All sources (D + E + F), adjusted10th

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 (Lisa Spain) 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 21 similarly situated organizations (Same NTEE sector (B82) + TX + 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.