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PeerBasis
Compensation Comparability Determination

Culinary Angels

Executive Director / CEO

EIN 842906765
CA · NTEE K35
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Mcnaney, Executive Director / CEO ($53,071) against every comparable organization that fit the selection criteria — 406 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

406 organizations qualified on sector, size, and geography 406 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14 total compensation of comparable organizations → $536,723 $53,071
$12,65310th
$34,96425th
$57,182Median
$80,82975th
$106,78890th
$53,071This org · 46th
p10$12,653
p25$34,964
p50$57,182
p75$80,829
p90$106,788
$53,071

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 CA 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
Kenneth Butler Memorial Soup Kitchen Inc IN$362,134 Executive Director $46,350 $58,277 2023
Coffee Science Foundation CA$363,028 Vice Chair And Secretary $17,430 $17,430 2024
Appling County Food Bank Inc GA$363,120 Director $16,821 $19,587 2024
Foodshot Global Inc NY$361,782 Executive Director $190,000 $198,829 2024
Houston County Agricultural Society MN$363,282 President $500 $557 2025
Irondequoit Community Cupboard Inc NY$363,688 Executive Director $50,013 $53,883 2023
Mwanzo WA$365,792 Director $80,751 $83,725 2024
Guilderland Food Pantry Inc NY$358,568 Executive $26,590 $27,826 2024
Tennessee Food On Foot Foundation Inc TN$358,356 President $13,500 $16,434 2024
Outpost Agriculture Inc OR$357,990 President $13 $14 2023
Feeding Children International MN$357,553 Secretary/tr $97,100 $111,112 2024
United Ministries Of Savannah Inc GA$357,156 Executive Director $38,815 $45,197 2024
Sheep And Goat Validation Of Texas TX$356,980 Director $2,750 $3,280 2023
Chestnut Hill Meals On Wheels PA$367,980 Executive Di $33,800 $39,035 2024
Food4kids Backpack Program Of North Florida Inc FL$368,640 Executive Director $36,212 $40,560 2023
Equity Advocates Inc NY$355,505 Exec Directo $77,250 $83,228 2023
The Cornucopia Project Inc NH$369,577 Executive Director $70,975 $78,137 2023
Purple Hearts Inc TX$354,196 Director $40,504 $48,307 2023
Farming 4 Hunger Inc MD$353,474 President $75,000 $81,202 2024
Yield Lab Institute MO$353,283 Coo $93,624 $114,837 2024
Pacific Nw Csa Coalition OR$371,698 Executive Director $45,626 $49,069 2024
Food Pantry Of Jeff Davis County Inc TX$352,735 Executive Director $35,614 $41,257 2024
New Life Ministries - Indiana Inc IN$372,659 President $16,885 $21,230 2023
Whatcom Family Farmers WA$351,958 Executive Director $88,900 $94,897 2023
Murphysboro Food Pantry Inc IL$373,004 Exec Director $72,937 $83,041 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default46th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted42nd

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 (Lisa Mcnaney) 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 406 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,071 is reasonable (approximately the 46th 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.