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PeerBasis
Compensation Comparability Determination

The 14 Foundation Inc

Executive Director / CEO

EIN 460460580
OK · NTEE K30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cindy Heupel, Executive Director / CEO ($31,200) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cindy Heupel — reported title “V PRES”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$47 total compensation of comparable organizations → $353,689 $31,200
$3,57710th
$5,22625th
$15,887Median
$32,22075th
$63,68090th
$31,200This org · 74th
p10$3,577
p25$5,226
p50$15,887
p75$32,220
p90$63,680
$31,200

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 OK 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
Society Of St Vincent De Paul Community Outreach Of North Texas TX$63,500 Board Member $13,006 $11,476 2024
The Nutrition Coalition NY$65,932 Chairperson $65,000 $51,811 2024
Champlain Islands Food Shel VT$62,938 Market Manager $24,000 $20,760 2025
Christian Approach To Urban Suburban NJ$61,335 Executive Dir. $31,000 $25,136 2023
Maxcen Harmers Corporation Mississippi Branch Inc MS$68,679 Ceo $5,190 $5,099 2024
Wright City Community Food Pantry MO$60,391 Executive Director $6,000 $5,606 2024
Gods Pantry TX$68,907 Executive Dir $74,000 $67,224 2023
Eldon Community Food Pantry MO$59,503 Treasurer $4,800 $4,617 2023
Feed God's Hungry Children Inc AZ$59,432 President $4,593 $3,896 2024
Nebraska Alfalfa Marketing Associat NE$59,362 Executive Di $37,900 $35,958 2024
Central Topeka Grocery Oasis Group Inc KS$58,594 Executive Director $12,394 $11,811 2024
Agribusiness Freedom Foundation CO$70,856 Exec Vp $27,500 $22,661 2025
Meals On Wheels Of Wilton Inc CT$57,777 President $3,534 $3,009 2023
Empower Boone Inc IL$71,512 Director Of Operations $18,904 $16,394 2024
Alliance Of Crop Soil And Environmental WI$72,475 Ceo $383,931 $353,689 2024
Food Bank Of Lincoln Foundation NE$56,646 President & Ceo $18,781 $17,359 2025
The International Society For Plant MN$73,214 Business Manager $10,500 $9,152 2024
God's Homeless Haven Inc MS$74,037 Executive Di $35,000 $34,385 2024
Tampa Bay Network To End Hunger Inc FL$54,891 Ceo $27,625 $22,891 2024
Maxcen Farmers Corporation Oklahoma Branch Inc OK$74,810 Ceo $5,190 $5,041 2024
Mt Washington Valley Independent NH$75,012 Director $4,000 $3,258 2024
Ict Food Rescue Inc KS$75,098 Executive Director $53,920 $51,384 2024
Southern Cotton Ginners Foundation TN$53,629 Secretary $17,027 $15,380 2025
Maxcen Housing Society Inc Michigan Branch MI$76,151 Ceo $5,188 $4,723 2024
Iowa Farm Bureau Federation IA$76,443 President $48 $47 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default74th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted54th

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 (Cindy Heupel) 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 46 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,200 is reasonable (approximately the 74th 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.