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PeerBasis
Compensation Comparability Determination

Empower Dallas Foundation Inc

Executive Director / CEO

EIN 473245010
TX · NTEE T11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Torrey Littleton, Executive Director / CEO ($29,957) 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 30th percentile of comparable organizationswithin the typical range

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

$1,062 total compensation of comparable organizations → $266,866 $29,957
$7,43110th
$26,45125th
$43,155Median
$57,20575th
$86,79290th
$29,957This org · 30th
p10$7,431
p25$26,451
p50$43,155
p75$57,205
p90$86,792
$29,957

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
Ernest Lieblich FoundationCA $0$49,273 990
The Venice Endowment IncFL $0$26,451 990
Gulf Coast Strategic Investments IncFL $0$26,451 990
Woodrun FoundationMI $0$27,023 990
National Black Trans Advocacy CoalitionTX $0$90,481 990
Valleycare Senior Housing IncCA $0$245,263 990
Jewish Family & Children's FoundationMA $0$39,274 990
March FoundationTN $0$51,677 990
Germantown United Methodist Church FoundTN $0$51,677 990
United Way Foundation Of Central WaWA $0$88,921 990
The Community Builders Charitable TrustMA $0$40,708 990
Ncf Giving IncTX $0$44,254 990
J A Turner Family FoundationNC $0$266,866 990
Isles Community Foundation IncNJ $0$16,701 990
Charitable Gift FoundationAL $0$5,774 990
Seymour Family FoundationNC $0$49,848 990
Neubauer Family Charitable TrustCA $0$78,401 990
Southeast Michigan Opportunity TrustMI $0$66,970 990
Greater St Louis Real Estate FoundationMO $0$15,801 990
Metropolitan Foundation Of Atlanta IncGA $0$82,440 990
Ase Educational FoundationMI $0$37,880 990
Altenheim Properties IncOH $0$36,276 990
The Witte FoundationTX $0$10,001 990
The Coastal Georgia FoundationGA $0$5,859 990
Minnesota Real Estate FoundationMN $0$31,980 990

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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted50th

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 (Torrey Littleton) 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 (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,957 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). 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.