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

Lee's Foster Home Inc

Executive Director / CEO

EIN 651044146
FL · NTEE P82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marva D Lee, Executive Director / CEO ($36,900) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$322 total compensation of comparable organizations → $144,532 $36,900
$13,52110th
$36,15425th
$63,642Median
$81,88875th
$97,58290th
$36,900This org · 26th
p10$13,521
p25$36,154
p50$63,642
p75$81,888
p90$97,582
$36,900

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
Wings Of Hope Equitherapy TX$435,486 Executive Director $58,062 $60,051 2024
Brain Injury Association Of Wyoming WY$442,350 Executive Director $28,635 $31,703 2024
Nellie Byers Training Center Inc LA$434,240 Executive Dir. $16,410 $18,683 2024
Independence Unlimited Inc CT$443,862 Executive Di $90,268 $87,509 2024
Greener Life Solutions Inc MD$444,521 Executive Director $149,520 $144,532 2024
Southside Services Inc MN$446,143 Executive Director $73,260 $74,846 2024
Mid-nebraska Foundation Inc NE$451,053 Chief Executive Officer $43,429 $48,296 2024
Limitless Disability Services Inc GA$452,054 Executive Director $40,848 $43,720 2023
Ultimate Care CO$424,440 President $48,000 $48,994 2023
Choice Living Community TX$421,150 Ceo $45,541 $48,493 2023
North Carolina Down Syndrome NC$420,752 Executive Di $10,031 $11,033 2023
Sacred Ground OH$420,314 Executive Director/ceo $74,044 $83,481 2023
Shenandoah County Search Incorporated VA$419,767 Director $57,802 $56,217 2025
Working Wonders CA$418,412 President $49,819 $45,793 2023
Therapy Solutions Children's Services PA$418,205 President $41,043 $41,228 2025
Hope North Carolina Inc NC$417,537 Executive Di $74,592 $77,635 2025
Changing Lives Together Foundation NC$460,610 Executive Di $2,685 $2,869 2024
The Friends Network Inc NY$461,917 Executive Director $113,372 $105,923 2024
Horses Of Hope Missouri Inc MO$415,120 Executive Director $2,466 $2,700 2024
Small Champions Inc CO$462,558 Executive Director $87,600 $89,414 2023
Scott Cheerful Resident Corp FL$462,825 Director $72,000 $69,934 2024
Down Syndrome Partnership Of North Texas TX$414,776 Exec Dir $84,846 $87,754 2024
Community Connections Of Moniteau County Inc MO$463,670 Support Coordinator $53,139 $58,192 2024
The Speak Foundation Inc FL$467,773 President $16,080 $15,619 2024
Statewide Independent Living Council AZ$409,235 Chief Executive Of Strategy & Innovation $37,596 $37,384 2024

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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted18th

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 (Marva D Lee) 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 120 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,900 is reasonable (approximately the 26th 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.