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PeerBasis
Compensation Comparability Determination

Letters Charity

Executive Director / CEO

EIN 832013132
IL · NTEE P58
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Whinna, Executive Director / CEO ($56,544) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heather Whinna — reported title “PRESIDENT/EXECUTIVE DIRECT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,300 total compensation of comparable organizations → $160,850 $56,544
$11,48210th
$19,77925th
$39,651Median
$76,77275th
$81,17890th
$56,544This org · 57th
p10$11,482
p25$19,779
p50$39,651
p75$76,772
p90$81,178
$56,544

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 IL 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
Baby Dj FL$477,586 Treasurer $4,500 $4,300 2024
Hope Loves Company Inc NJ$479,920 Executive Dir. $21,154 $19,779 2023
Fairy Godmother Project VA$462,410 Executive Director $80,066 $78,635 2024
Songs Of Love Foundation NY$496,367 Ceo $175,000 $160,850 2024
Troopster Donation Corp VA$431,571 Ceo & President $37,691 $38,110 2023
Cloverdale Community Outreach Committee CA$533,182 Executive Director $65,381 $59,122 2023
Bikes For Goodness Sake TX$408,415 Executive Dir. $20,857 $21,222 2024
Helping Hand Me Downs MO$547,191 Founder & Executive Director $15,000 $16,160 2024
A Bridge For Kids CA$401,083 Ceo $66,176 $58,124 2024
Sweet Sleep Inc TN$392,407 President $115,885 $127,563 2023
Ambassadors Of Compassion CO$566,037 Executive Director $34,884 $35,029 2023
Marshall County Christmas Coalition AL$379,270 Executive Director $21,240 $23,340 2024
Heroes Night Out Inc TX$362,233 Executive Director $76,000 $77,329 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $18,017 2023
Mending-the-gap Inc GA$355,390 Secretary $38,769 $39,651 2024
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $60,730 2023
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $76,772 2024
Restore Humanity Inc AR$331,449 Chairman $71,000 $81,178 2024
Christmas Project Inc NY$323,236 Treasurer $7,000 $6,269 2025
Chesterfield-colonial Heights Christmas Mother Inc VA$669,406 Coordinator $12,000 $11,482 2025
Operation Shoebox Usa Inc FL$694,144 President $58,752 $56,141 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default57th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted57th

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 (Heather Whinna) 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 21 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,544 is reasonable (approximately the 57th 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.