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PeerBasis
Compensation Comparability Determination

Twu Local 100 Widows & Orphans Fund

Executive Director / CEO

EIN 830377035
NY · NTEE P99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Davis, Executive Director / CEO ($5,715) against every comparable organization that fit the selection criteria — 185 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

185 organizations qualified on sector, size, and geography 185 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,144 total compensation of comparable organizations → $594,128 $5,715
$21,96910th
$37,86725th
$66,795Median
$90,91775th
$120,07990th
$5,715This org · 3rd
p10$21,969
p25$37,867
p50$66,795
p75$90,917
p90$120,079
$5,715

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
United Citizens Coalition Inc FL$380,105 President $53,995 $54,524 2024
St Francis Food Pantry Inc WI$380,101 Executive Di $63,618 $71,417 2024
Love Beyond Walls Inc GA$381,216 Executive Director $60,000 $66,763 2023
Hampton Transitional Academy Inc SC$379,061 President $120,538 $135,170 2024
Gendernexus Inc IN$377,270 Executive Director $67,100 $76,061 2024
Spirit Of A Hero Foundation TX$376,309 Secretary $21,828 $23,471 2024
Lifenet Foundation VA$374,374 Board Member $572,453 $594,128 2024
Paraklesis Inc MI$386,137 Executive Director $57,444 $63,733 2024
Community Kitchen Of Torrington Inc CT$371,968 Executive Dir. $69,500 $72,114 2023
Integrated Renewal WA$388,472 Director $140,519 $135,231 2024
Lifenet Inc NJ$388,499 Executive Director $128,709 $127,173 2023
The Hope Shot Inc FL$371,933 Executive Director $21,892 $22,106 2024
Womens Society Of Cyberjutsu VA$390,038 Ceo, Founding Board Member, Security $18,000 $18,682 2024
Kitka Inc CA$390,469 Ex Dir Trustee Kitka Member $82,741 $76,798 2024
In Step With Horsesinc OH$369,696 President $16,500 $18,785 2024
Love Inc Of The Cedar Valley IA$392,779 Executive Director $54,000 $63,555 2024
St Vincent Depaul Society Of Kiel Inc WI$393,111 Store Manager $45,454 $51,026 2024
Central Urban Development Inc OK$394,390 Executive Di $60,545 $71,662 2024
Inner City Youth Opportunities OH$365,922 Pres $27,800 $31,649 2024
Hope Impacts TX$365,397 Executive Di $61,066 $65,660 2024
Amani Project Inc GA$364,340 Ceo $10,000 $11,127 2023
Second Day Impact Inc MA$396,467 Executive Director $81,519 $78,741 2024
Maine Veterans Project ME$396,627 President $21,000 $22,604 2024
The Kindness Project PA$361,734 Executive Director $62,810 $69,316 2023
Live Healthy Havana Inc FL$398,768 Program Manager $64,750 $65,383 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 2023 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Richard Davis) 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 185 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,715 is reasonable (approximately the 3rd 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.