Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Feeding The Fosters Inc

Executive Director / CEO

EIN 842775918
FL · NTEE T50
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Diana Ledonni-kopec, Executive Director / CEO ($37,500) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Diana Ledonni-kopec — reported title “President, Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,317 total compensation of comparable organizations → $493,739 $37,500
$14,78510th
$22,92825th
$45,877Median
$86,06775th
$128,39290th
$37,500This org · 38th
p10$14,785
p25$22,928
p50$45,877
p75$86,067
p90$128,392
$37,500

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
Sports Creative Foundation NY$229,314 Ceo $19,950 $19,698 2024
Purple Flower Community Health & Wellness Foundation TN$229,944 President $112,369 $129,058 2024
Poor Bishop Hooper Inc MO$221,258 Executive Director $75,453 $87,320 2024
Ddembe Inc MS$231,395 Director $30,000 $36,508 2024
Benevolent And Protective Order Of Elks 2083 Los Alamos NM$233,155 Secretary $4,000 $4,580 2025
Luma Arts Initiative Inc NY$218,180 President $30,000 $29,621 2024
Giving Square MD$217,790 Executive Director $74,280 $78,120 2023
Blue Tower Solutions Inc IL$234,494 Co-director $85,192 $91,513 2024
Hamlin Jaeger And Massina Charitable WV$216,933 Trustee $12,065 $14,695 2023
Love It Once More Inc IL$216,821 President $34,917 $38,615 2023
Gospel Mission Aviation Inc TN$214,357 President, Board Member And Program Manager $20,600 $23,660 2024
Inside Out Club IL$214,308 Executive Director $69,583 $72,819 2025
How Charities PA$213,624 Vice President $36,450 $39,716 2024
Friends Of Haac Inc VA$210,575 Secretary-treasurer $454,573 $493,739 2023
New Mexico Casa Association Inc NM$241,336 Executive Director $100,000 $117,521 2024
Marilyn Mcgowan Foundation Inc FL$209,648 Trustee $20,000 $20,529 2024
Golden Hill Foundation Inc CT$244,152 Ceo $41,336 $43,599 2023
Stop Poaching Now Inc FL$207,120 Managing Director $8,182 $8,398 2024
Phillips County Healthcare Foundation CO$206,586 Executive Director $19,000 $20,495 2023
Talitha Koum Womens Recovery House IN$206,242 Director $25,920 $29,867 2024
The Grace Bomb Company MD$205,156 President $134,249 $141,189 2023
Reconnect Shiurim Inc NJ$203,116 Secretary-director $28,350 $27,657 2024
Graduate Medical Education Consortium Of Southwest VA$201,618 Executive Director $62,083 $67,432 2023
Jackrabbit Homes Inc AZ$200,000 Ceo $28,454 $30,784 2023
The Orchid Foundation NY$194,488 Treasurer $80,000 $81,321 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 2025 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 default38th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted35th

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 (Diana Ledonni-kopec) 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 52 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,500 is reasonable (approximately the 38th 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.