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PeerBasis
Compensation Comparability Determination

Wendys Subway Inc

Executive Director / CEO

EIN 813036151
NY · NTEE A99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rachel Valinsky, Executive Director / CEO ($805) against every comparable organization that fit the selection criteria — 81 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: Rachel Valinsky — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,060 total compensation of comparable organizations → $116,996 $805
$11,95010th
$30,44225th
$51,905Median
$67,83575th
$80,00090th
$805This org · 0th
p10$11,950
p25$30,442
p50$51,905
p75$67,835
p90$80,000
$805

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 NY 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
National Basketry Organization Inc MA$232,603 President $1,035 $1,060 2023
Blindspot Collective CA$229,118 Director $21,925 $21,571 2023
Education & Community CO$228,000 Executive Director $52,500 $57,356 2023
Compass Rose Theater Inc MD$245,776 Executive Di $62,500 $64,663 2024
Arts In Ct CT$246,837 Executive Di $74,366 $79,442 2023
Territory Nfp IL$249,132 Executive Director $66,221 $72,046 2024
Wisdom Circles Oceania HI$222,230 Executive Director $41,960 $42,801 2023
Firehouse Projects CA$220,000 Director $75,000 $73,786 2023
5p Society CA$219,370 Executive Vp $50,000 $47,780 2024
Artists Image Resource Inc PA$218,967 Board Member & Executive D $52,000 $57,387 2024
Denver Architecture Foundation CO$253,046 Executive Dir. $66,975 $73,169 2023
Mariachi Womens Foundation CA$253,146 Executive Dir. $50,000 $49,191 2023
Ssj Inc OR$254,528 Executive Dir. $66,600 $70,466 2023
Bailey Foundation MO$255,540 Executive Director $44,880 $54,159 2023
Foothills Resource Group TN$215,324 Director $50,400 $60,360 2023
Papageno Society Inc NY$213,603 Treasurer $80,000 $80,000 2024
Sacred Lands Conservancy WA$258,606 President $16,800 $16,645 2024
Rome Historical Society Inc NY$212,619 Executive Di $55,267 $56,899 2023
Marin Open Studios CA$212,519 Executive Dir. $52,507 $50,175 2024
Northwest Creative & Expressive WA$212,247 Executive Director $53,773 $51,905 2025
Space Cowboys Collective CA$211,775 Chief Executive Officer $1,300 $1,279 2023
Ventura Audubon Society CA$211,531 Director $3,789 $3,621 2024
Broad Room Creative Collective Sacramento CA$211,336 Executive Director $41,204 $39,374 2024
Art Camp 504 LA$262,363 Executive Director $51,150 $62,330 2024
Guthrie Center Corp MA$207,729 Clerk/ Direc $15,445 $15,359 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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), adjusted2nd
All sources (D + E + F), adjusted0th

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 (Rachel Valinsky) 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 81 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $805 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.