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PeerBasis
Compensation Comparability Determination

918 Fully Involved

Executive Director / CEO

EIN 463768577
OK · NTEE P12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Twist, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,370 total compensation of comparable organizations → $60,641 $5,000
$8,15610th
$10,12125th
$16,907Median
$31,82075th
$42,11490th
$5,000This org · 0th
p10$8,156
p25$10,121
p50$16,907
p75$31,820
p90$42,114
$5,000

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 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
Heels To Heal Inc FL$158,329 Executive Director $38,400 $31,820 2024
Symons Family Fund CA$161,936 Ceo $21,560 $16,907 2023
The Rinkle Family Foundation CA$147,540 Trustee (K-love Ceo) To July $15,829 $12,413 2023
Tarahumara Childrens Hospital Fund OR$167,860 Executive Director $10,280 $8,670 2023
Jt Townsend Foundation Inc FL$146,211 Executive Di $29,500 $24,446 2024
The Estancia Foundation AZ$144,688 Secretary/treasurer $35,787 $30,359 2024
Lakeview Area Helping Hands Center PA$142,451 Administrato $17,000 $15,396 2023
Shanti Childrens Foundation CO$173,147 President And Treasurer $33,000 $28,737 2023
Ruby Room WA$137,431 Executive Director $10,858 $8,575 2024
Jasons Dreams For Kids Inc NJ$135,177 President $10,000 $7,876 2024
Acts Of Grace Ministries PA$133,432 Director $27,453 $24,149 2024
Snowflake Village Nc NC$132,059 Vice President $10,934 $9,965 2024
Lutheran Family Services Foundation Inc NE$188,050 Secretary/pres & Ceo - Lfs $36,060 $34,211 2024
Sacramento Association Of Realtors CA$116,983 Executive Director $13,287 $10,121 2024
Eagles Aerie 2171 Charity Fund Inc OH$203,294 Secretary $6,000 $5,771 2023
Friends Of The Palapa Society Of Todos Santos Inc CA$204,222 Secretary $7,050 $5,370 2024
Durham Congregations In Action NC$208,387 Executive Dir. $50,000 $45,573 2024
Upstate Caring Partners Holding NY$211,594 Executive Director $18,246 $14,544 2024
Our Daily Bread Christian Food Ministry Inc NC$212,753 Director $35,000 $36,926 2021
The Chris Hondros Fund NY$214,558 President $68,000 $54,202 2024
United Way Of Richmond County Inc NC$216,528 Executive Director $64,624 $60,641 2023
Tlc Charities Foundation Inc KS$221,007 Trustee $19,831 $19,456 2023
Episcopal Communities Foundation AL$227,771 Executive Director $13,829 $13,178 2024
The Center For Family Support Foundation Inc NY$227,943 Ceo Thru Jan. 2024 $41,094 $32,756 2024
Childrens Global Alliance CO$228,096 Executive Di $12,000 $10,150 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted0th

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 Twist) 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 25 similarly situated organizations (Same NTEE sector (P12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 0th 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.