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PeerBasis
Compensation Comparability Determination

The L'enfant Trust

Executive Director / CEO

EIN 521154054
DC · NTEE A800
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lauren Oswalt Mchale, Executive Director / CEO ($135,200) against every comparable organization that fit the selection criteria — 124 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Lauren Oswalt Mchale — reported title “President and Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

124 organizations qualified on sector, size, and geography 124 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,824 total compensation of comparable organizations → $213,166 $135,200
$19,34710th
$45,36525th
$75,456Median
$95,48375th
$119,42290th
$135,200This org · 92nd
p10$19,347
p25$45,365
p50$75,456
p75$95,483
p90$119,422
$135,200

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 DC 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
Early Ford V-8 Foundation Inc IN$460,035 Secretary $78,040 $96,553 2023
The Jewish History Museum AZ$467,662 Executive Di $108,179 $122,060 2023
Florida Agricultural Museum Inc FL$457,704 Executive Dir. $56,000 $61,720 2023
Illinois Route 66 Heritage Project IL$468,696 Executive Di $76,320 $85,503 2024
Artist-blacksmiths Association Of North America Inc PA$469,380 Executive Dir. $50,000 $56,821 2024
Philadelphia Holocaust Remembrance PA$456,529 Executive Director $172,849 $202,229 2023
Burlington Riverfront Entertainment IA$470,557 Executive Di $25,737 $32,113 2024
Nototomne Cultural Preservation CA$453,691 President $26,000 $25,584 2024
Getty House Foundation CA$451,733 Executive Director $61,780 $60,792 2024
Florida Keys History And Discovery FL$475,636 Executive Director $85,833 $94,601 2023
Saratoga Springs NY$477,476 Chief Executive Officer $11,723 $12,072 2024
Information Age Learning Center NJ$448,553 Ceo $34,452 $35,053 2024
International Society Daughters Of Utah Pioneers UT$478,823 Treasurer $4,500 $5,248 2024
Dunwoody Preservation Trust Inc GA$478,948 Executive Director $50,000 $58,983 2023
Friends Of The Chennault Aviation & LA$440,956 Director $43,680 $56,429 2023
Honor And Remember Inc VA$436,643 Chairman $87,000 $98,554 2023
Friends Of Moorefields NC$436,170 Executive Director $7,000 $8,242 2024
Civil War Trails Inc VA$493,204 Executive Director $88,192 $97,037 2024
Washington County Historical PA$426,056 Executive Di $45,169 $51,331 2024
The Adam Leventhal Memorial School And CA$422,992 Executive Director $64,780 $65,627 2023
North-south Skirmish Association Inc VA$419,866 Property Manager $60,991 $69,091 2023
The Antique And Classic Boat NY$507,153 Executive Director $106,792 $109,968 2024
Theodore Roosevelt Association NY$418,767 Ceo $66,000 $67,963 2024
Uncommon Friends Foundation Inc FL$414,906 Executive Director $80,000 $85,643 2024
Gig Harbor Waterfront Alliance WA$413,983 Executive Director $73,944 $75,442 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default92nd
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted89th

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 (Lauren Oswalt Mchale) 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 124 similarly situated organizations (Same NTEE sector (A80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $135,200 is reasonable (approximately the 92nd 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.