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PeerBasis
Compensation Comparability Determination

Varner Foundation For Children And Families

Executive Director / CEO

EIN 844659139
OH · NTEE P32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Evangeline Devol, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,049 total compensation of comparable organizations → $159,911 $6,000
$18,36210th
$25,75925th
$42,822Median
$49,67475th
$62,44290th
$6,000This org · 6th
p10$18,362
p25$25,759
p50$42,822
p75$49,674
p90$62,442
$6,000

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 OH 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
Safe Haven Foster Shoppe WI$187,968 Executive Di $36,618 $36,107 2024
San Antonio Foster Care And Adoption And Services TX$189,150 Executive Director $35,000 $33,056 2024
The Family Compass Inc IN$151,307 Chief Exec. Officer $156,000 $159,911 2023
Fostering Hope MO$208,478 Executive Director $17,888 $18,416 2023
The Foster Care Council Of Lexky Inc KY$209,482 Executive Dir. $40,000 $41,773 2023
Kearney Buffalo County Casa NE$210,054 Executive Di $46,275 $48,380 2023
Pressley Ridge Texas TX$139,000 President/ceo/chair $45,118 $43,870 2023
Village Of Hope Maui Inc HI$212,496 Executive Dir. $30,000 $26,108 2023
One More One Less Project Inc NC$215,727 President $62,500 $60,972 2024
Foster Love Incorporation NE$218,126 Executive Director $17,512 $18,308 2023
Fostering Hope Tn Inc TN$219,015 President $24,900 $24,712 2024
Foster Parent Association Of Wa State WA$229,623 Executive Dir. $1,241 $1,049 2024
All Our Kids Inc MA$237,442 Executive Dir. $55,000 $46,664 2024
Advocates For Children Of Rural Nevada NV$248,681 Executive Dir. $67,531 $63,911 2024
Aging Up CA$253,007 Co-founder/comm $52,920 $44,419 2023
Restoration 225 Inc CA$257,466 Execdirector $65,692 $53,557 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted6th

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 (Evangeline Devol) 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 16 similarly situated organizations (Same NTEE sector (P32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 6th 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.