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PeerBasis
Compensation Comparability Determination

The Angel Fund

Executive Director / CEO

EIN 810535130
MT · NTEE B11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Janet Riis, Executive Director / CEO ($19,422) against every comparable organization that fit the selection criteria — 151 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

Benchmarked executive: Janet Riis — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

151 organizations qualified on sector, size, and geography 151 within the band form the benchmarked peer set.

Distribution of comparable compensation

$637 total compensation of comparable organizations → $508,191 $19,422
$5,69810th
$15,37925th
$37,628Median
$68,50775th
$110,59890th
$19,422This org · 30th
p10$5,698
p25$15,379
p50$37,628
p75$68,507
p90$110,598
$19,422

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 MT 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
Whitecaps Baseball Academy CA$333,957 President $42,797 $35,190 2024
Poudre School District Foundation CO$332,615 Executive Di $32,250 $29,447 2024
Eastern Ahec Property Corporation Inc NC$331,880 Executive Director $38,243 $37,628 2024
Highland Foundation For Educational OH$343,929 Executive Di $87,034 $85,517 2025
Parent Choice Inc WI$330,785 President $2,500 $2,486 2024
El Sol Academy Foundation CA$345,291 Exec. Dir. Of El Sol Academy $48,053 $40,679 2023
K-love & Air1 Foundation CA$328,960 Ceo/director (Ended 5/15/24) $48,455 $39,843 2024
Rilke Schule Inc AK$346,655 Executive Director $51,850 $48,598 2023
Summit School Foundation NY$328,007 Director $72,000 $63,784 2023
The Ellen Reece Legacy Corp NY$327,090 Executive Director $49,020 $43,426 2023
Temple University Law Foundation PA$324,561 Vp - Secretary $67,189 $65,688 2023
Riverside County Office Of CA$324,521 Director $75,947 $62,448 2024
Vista Ridge High School Athletic Booster Club TX$351,294 Treasurer $2,386 $2,214 2025
Connecticut Explored Inc CT$322,548 Publisher+exdir $77,000 $68,748 2024
Charter Facilities Support Corp CA$353,153 Ceo $36,704 $31,072 2023
Talmudic College 4000 Alton Road Inc FL$321,540 Vp/treasurer $175,000 $156,547 2024
Hilton Head Island All Sports SC$319,666 Treasurer $3,315 $3,208 2025
Maine Center Ventures ME$357,196 Ceo (Resigned September 2022) $47,244 $46,378 2023
University Of Iowa Research IA$316,627 President $43,544 $46,741 2023
The Maggie L Walker Governor's School VA$358,293 Executive Director $85,000 $76,137 2025
East Side Union High School District CA$315,403 Executive Dir. $25,000 $20,556 2024
Bms Building Company MN$360,320 Executive Director $8,035 $7,783 2023
Luis & Linda Nieves Family Foundation CA$314,060 University Director $600,310 $508,191 2023
Midlothian Band Boosters TX$361,798 Treasurer $1,200 $1,114 2025
The Seedling Foundation Of Dayton Ohio OH$312,651 Executive Director $40,192 $41,734 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT cost of living and 2025 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 MT 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)28th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted17th

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 (Janet Riis) 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 151 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,422 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). 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.