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

Better Vision Better Hope

Executive Director / CEO

EIN 463723564
TX · NTEE G41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gayle Daniels, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 352 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

352 organizations qualified on sector, size, and geography 352 within the band form the benchmarked peer set.

Distribution of comparable compensation

$750 total compensation of comparable organizations → $334,015 $30,000
$19,12510th
$39,30525th
$66,943Median
$89,18075th
$115,47390th
$30,000This org · 18th
p10$19,125
p25$39,305
p50$66,943
p75$89,180
p90$115,473
$30,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Oral Cancer Foundation Hill NM$347,299 President $70,000 $75,265 2024
Autism Project Inc MD$348,170 Director $95,723 $92,106 2023
Michigan Institute Of Urology Men's MI$347,122 Executive Director $75,000 $79,674 2023
Fxb Usa Inc NY$346,549 Program Strategy & Innovation $120,000 $108,401 2024
Fatty Liver Foundation ID$349,373 Executive Director $112,000 $119,107 2024
Sickle Cell 101 CA$349,501 Executive Director $38,800 $34,483 2023
Well Being Development MN$345,334 Executive Director $28,700 $28,350 2024
Society For Education In Anesthesia WI$350,940 Director (Thru Nov 2023) $1,000 $1,075 2023
Sarah's House Of Maine ME$351,019 Executive Di $64,500 $66,473 2023
Medical Fitness Education Foundation CA$344,102 Ceo $100,000 $86,323 2024
Sawyers Wish OH$343,750 Director Of Developement $81,571 $88,920 2023
Progressive Familial Intrahepatic Cholestasis KY$352,401 Co-founder Executive Director $71,000 $76,256 2024
The National Witness Project Inc NY$352,895 Executive Director $70,000 $65,102 2023
Servants For Sight SC$353,090 Executive Director $65,000 $67,790 2024
Mcore Foundation OH$342,160 Executive Di $75,338 $82,126 2023
Chautauqua Blind Association Inc NY$340,650 Executive Director $73,548 $66,439 2024
Habilitation Information Vocation KY$340,605 President & Ceo $34,877 $37,459 2024
Legacy Of Hope PA$340,430 President $62,500 $66,778 2022
Down For Dance CA$355,570 Artistic Director/board Member $63,898 $55,159 2024
United Cerebral Palsy Of Central Florida FL$339,669 Director $8,927 $8,168 2025
Power Access Inc FL$339,295 Executive Director $49,070 $44,895 2025
Cancer Patient Support Program VT$338,908 Exec Director $75,098 $75,564 2024
Riding On Insulin AK$338,861 Executive Di $50,961 $48,706 2024
Connecticut Oral Health Initiative Inc CT$357,422 Executive Dir. $81,089 $76,006 2024
Family Dental Care UT$357,530 President/treasurer $27,684 $29,162 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2024 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 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted14th

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 (Gayle Daniels) 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 352 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 18th 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.