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PeerBasis
Compensation Comparability Determination

The National Foundation To End

Executive Director / CEO

EIN 823752131
CO · NTEE I72
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lori Poland, Executive Director / CEO ($138,598) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $195,472 $138,598
$12,75410th
$21,74325th
$42,514Median
$62,31475th
$92,04290th
$138,598This org · 97th
p10$12,754
p25$21,743
p50$42,514
p75$62,314
p90$92,042
$138,598

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 CO 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
Alliance For Higher Education CO$122,429 Executive Di $22,349 $22,349 2024
Morgantown Area Youth Services Project WV$120,319 Exec Director $37,765 $43,902 2023
Arkansas Policy Foundation AR$118,975 Executive Direc $96,056 $112,602 2024
Midland Kids First MI$128,391 President & $50,667 $56,151 2023
Sixth Judicial Court Casagal Program Inc MT$128,567 Exec. Director $28,596 $33,097 2023
Taking Action For Good TN$115,785 Founder & Ceo $150,000 $176,230 2022
Failsafe-era Inc VA$115,465 President/ceo $6,000 $6,220 2023
Chains Of Grace Inc TX$115,338 Executive Director $56,700 $60,897 2023
Legal Accountability Project DC$129,621 President $79,720 $72,957 2024
The Innocent Lives Foundation PA$115,232 Coo $115,910 $117,439 2025
The National Legal Foundation VA$129,741 President And Director $87,598 $85,933 2025
Court Watch Nola LA$114,762 Executive Director $82,901 $98,012 2023
Life After Justice IL$113,155 Executive Director $77,184 $79,135 2024
Nofires Inc MA$113,064 Executive Di $54,600 $51,169 2024
Spf-iimc IL$112,649 President/ceo $30,975 $32,696 2023
The Starts Within Organization OH$132,733 Executive Director $37,500 $42,645 2023
Parents Against Child Sex Abuse IL$111,911 Executive Director $25,566 $26,212 2024
Easterseals Housing Solutions Inc MT$111,085 President/ce $16,543 $18,597 2024
Clarinda Youth Corporation IA$108,216 President $3,600 $4,111 2024
Nevada Peace Officer Association NV$107,204 President $9,600 $10,035 2024
West Hamlin Unity Place Inc WV$138,243 President $53,483 $60,392 2024
Wisconsin Justice Initiative Inc WI$138,548 Executive Dir. $84,000 $91,489 2024
Pathways For Change Inc FL$106,135 Executive Director $22,237 $21,786 2024
Apoyo Legal Al Emprendimiento Comunitario Inc PR$106,009 Director $32,000 $32,945 2023
Dickenson County Recovery Inc VA$139,345 Center Director $49,100 $49,441 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted88th

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 (Lori Poland) 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 90 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $138,598 is reasonable (approximately the 97th 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.