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PeerBasis
Compensation Comparability Determination

Daniel Foundation Inc

Executive Director / CEO

EIN 592953807
FL · NTEE T22Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lesley Wells, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 21 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: Lesley Wells — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,354 total compensation of comparable organizations → $135,055 $1,500
$5,18110th
$14,66825th
$55,564Median
$71,69675th
$84,56290th
$1,500This org · 0th
p10$5,181
p25$14,668
p50$55,564
p75$71,696
p90$84,562
$1,500

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 FL 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
Igrb Foundation IL$197,858 Vice President & Secretary $80,133 $81,454 2024
Blue Heron Foundation CA$253,752 Director Of Communications $2,637 $2,354 2024
Walter & Avis Jacobs Foundation Inc KY$256,115 President $10,000 $10,822 2025
St Stephens Episcopal School FL$261,420 Ex-officio $9,349 $9,349 2023
The Gerald S And Miriam M Friedkin CA$262,367 Director $21,207 $19,493 2023
Woodway Supporting Foundation 8 TX$175,010 President/director $57,700 $59,678 2024
Hannah Storm Foundation Inc CT$168,971 Treasurer/secretary $31,000 $30,940 2023
Becky Lee Womens Support Fund DC$163,923 Executive Di $93,200 $84,562 2024
Anna's Celebration Of Life IN$275,464 Director $51,688 $56,358 2024
Kurland Family Foundation CA$162,477 President & Ceo $60,449 $55,564 2023
The Morton L And Amy R Friedkin CA$159,312 Director From May 8th $42,727 $39,274 2023
Sauganash Foundation NY$280,083 Trustee $29,400 $28,280 2023
Southeastern Pa Intergroup PA$286,727 Office Manager $62,720 $64,670 2024
The British Benevolent Society CA$147,656 Executive Dir. $78,000 $71,696 2023
Cassie Hines Shoes Cancer Foundation Inc MI$294,164 Vice President - Executive Director $13,350 $14,668 2023
Bonny Lea Charitable Foundation $294,876 Executive Director $98,872 $96,035 2024
Delaware Preservation Fund Inc DE$304,850 Program Director $4,890 $4,951 2024
Grantmakers Of Oregon And Sw Washington OR$310,685 President/ceo $136,621 $135,055 2023
Msda Charitable And Educational MD$322,375 Executive Director $5,360 $5,181 2024
Terrebonne Foundation For Academic LA$326,465 Executive Director $56,000 $63,756 2024
Blackacre Conservancy Inc KY$326,500 Executive Director $70,000 $80,055 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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), adjusted0th
All sources (D + E + F), adjusted67th

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 (Lesley Wells) 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 21 similarly situated organizations (Same NTEE sector (T22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 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.