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PeerBasis
Compensation Comparability Determination

Arlene Campbell Humanitarian Foundation

Executive Director / CEO

EIN 812992799
TX · NTEE Q30
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Lena Denman, Executive Director / CEO ($3,140) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,965 total compensation of comparable organizations → $230,304 $3,140
$15,19410th
$31,39025th
$56,256Median
$80,93875th
$103,33990th
$3,140This org · 1st
p10$15,194
p25$31,390
p50$56,256
p75$80,938
p90$103,339
$3,140

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Enchanted Peach Children's Foundation GA$380,018 Executive Director $75,000 $75,388 2024
Vision For The Poor PA$382,721 Exec. Dir/pres $14,400 $13,986 2025
Global Seed Planters MN$378,056 President $54,467 $55,392 2023
Ivu Med UT$378,022 Director $122,917 $122,522 2025
Millennium Campus Network Inc MA$376,676 Executive Director $68,376 $61,425 2024
New Korea Foundation International MN$376,598 Ceo, President $9,000 $9,153 2023
Right Steps Inc GA$374,765 Executive Di $58,321 $58,623 2024
Friendship With Cambodia OR$374,761 Treasurer $93,113 $86,443 2024
Mayan Hands Foundation Ltd NY$386,658 Executive Director $60,000 $54,201 2024
Zara Initiative CA$387,011 Secretary Director Onsite Director $19,000 $16,401 2024
Rostropovich-vishnevskaya Foundation DC$387,111 Executive Director $262,528 $230,304 2024
Red Rhino Orphanage Project CA$387,749 Exec. Director $60,000 $51,794 2024
Fountains Of Hope International Inc IN$390,209 Executive Dir. $74,627 $78,674 2024
Charlies Lunch Ministries TX$391,005 Vice President $65,315 $65,315 2024
International Association For Hospice And Palliative Care Inc TX$369,777 Executive Director $6,000 $6,177 2023
Human Rights For Kids DC$391,520 Ceo $125,000 $109,657 2024
Links International TX$391,681 President $31,800 $32,739 2023
African Christian Schools Foundation TN$391,934 Executive Director $80,000 $86,548 2023
Acts 29 Ministries Inc OH$392,005 President $25,575 $27,079 2024
Reformation Hope Inc GA$392,259 Executive Director $79,145 $79,554 2024
Franciscan Family Apostolate Inc CT$392,339 President $35,000 $32,806 2024
The Humanity Share Inc IL$368,692 Treasurer $59,573 $60,279 2023
American Friends Of The Bambi Homes Colombia NY$393,535 Board Member $19,500 $18,136 2023
Haki Community Organization OR$393,756 President $127,260 $121,634 2023
Alongsideasia Inc GA$367,472 Trustee $31,000 $32,081 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted1st

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 (Lena Denman) 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 146 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,140 is reasonable (approximately the 1st 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.