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PeerBasis
Compensation Comparability Determination

Mike Evans Family Foundation Inc

Executive Director / CEO

EIN 823418387
FL · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Courtney Foss, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 226 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Courtney Foss — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

226 organizations qualified on sector, size, and geography 226 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,112 total compensation of comparable organizations → $362,105 $50,000
$12,49310th
$26,96325th
$56,472Median
$89,66275th
$127,33790th
$50,000This org · 45th
p10$12,493
p25$26,963
p50$56,472
p75$89,662
p90$127,337
$50,000

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
Persimmon Foundation CA$434,038 Assistant Treasurer $50,736 $46,636 2024
Social Venture Partners Chicago Inc IL$435,188 Executive Director $84,351 $90,881 2023
Woods Services Foundation PA$436,117 Treasurer $30,458 $33,288 2023
The Loveall Foundation For Children CA$436,189 Director $13,002 $12,304 2023
Genius Recovery Foundation Inc CA$431,136 Secretary $99,000 $90,999 2024
Chc Realty Inc CT$437,454 President/ceo $47,220 $48,521 2023
The Canale Foundation Inc TN$430,799 President $50,479 $55,026 2025
Resilient Virginia VA$428,193 Executive Director $69,992 $70,084 2025
Grapevine-colleyville Isd TX$442,825 Executive Dir. $82,500 $87,847 2024
Friends Of Bethany Hamilton Inc HI$423,852 Executive D $28,400 $27,866 2023
Manna International Inc RI$446,954 President $115,056 $117,439 2024
Hbcu Career Development Marketplace Inc MD$447,897 Executive Director $5,671 $6,049 2022
The Childrens Foundation Of Astor NY$448,665 Executive Vp $23,697 $23,467 2023
Farmers Electric Charitable Foundation TX$419,884 Executive Director $180,924 $198,341 2023
The Bunim Fund NY$449,595 Trustee $61,509 $60,913 2023
Interserv Foundation MO$418,738 Executive Director $11,200 $12,627 2024
Chicago Kids Company IL$449,831 Executive Dir. $63,667 $68,597 2023
Louisiana Hospitality Foundation LA$449,965 Business Manager $28,442 $33,338 2024
Shalom Mountain Inc NY$418,262 Executive Director $65,514 $63,018 2024
Brookshire Brothers Charitable TX$417,884 Treasurer $20,236 $22,184 2023
Houston Marathon Foundation TX$417,366 Executive Director $22,070 $22,895 2025
Multitude Of Mercies Foundation OR$416,764 President $85,000 $84,026 2024
Academics In Motion Inc NJ$452,783 Executive Dir. $38,500 $36,591 2024
Inspiring Communty Inc WI$454,344 Managing Dir $12,000 $13,734 2023
Kopernik Society Of Broome County NY$455,686 Vp/exec. Dir. $55,349 $54,813 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 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 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 default45th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted28th

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 (Courtney Foss) 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 226 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 45th 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.