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

Wheel To Walk Foundation

Executive Director / CEO

EIN 930725300
OR · NTEE E125
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jill Foster, Executive Director / CEO ($59,000) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jill Foster — reported title “VP”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,320 total compensation of comparable organizations → $159,604 $59,000
$14,44410th
$28,40625th
$60,237Median
$84,33975th
$115,14590th
$59,000This org · 50th
p10$14,444
p25$28,406
p50$60,237
p75$84,339
p90$115,145
$59,000

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 OR 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
Richmond Community Services NY$276,866 President/ceo $63,618 $61,903 2024
The Yaya Foundation For 4h Leukodystophy MN$284,117 Executive Director $150,000 $159,604 2024
Unspoken Treasure Society Inc FL$285,484 President $82,214 $83,167 2024
Giving Is A Family Tradition MO$292,945 Executive Di $42,000 $47,902 2024
Chris Norton Foundation IA$260,949 Executive Director $14,400 $16,978 2024
Westfields Hospital Foundation Inc MN$293,816 Director & President $64,799 $70,984 2023
The Julie Fund Inc MA$293,973 Executive Di $60,000 $58,059 2024
Indian River County Medical Society FL$259,400 Executive Di $64,958 $65,711 2024
Center For Healthy Development VA$298,921 Ceo/president/treasurer $92,232 $95,896 2024
Hillcrest Health Foundation TX$250,580 Dir/interim Pres/ceo (Thru 1/5) $35,499 $38,238 2024
Anderson Hospital Foundation IL$303,645 Director $54,685 $57,892 2024
Imperial Valley Wellness Foundation CA$314,537 Executive Director $128,140 $116,078 2025
Saint Alphonsus Medical Center-nampa ID$317,603 Development Officer $15,885 $18,734 2023
The Chandler Project Inc AR$320,872 President $70,500 $87,854 2023
Hospice Help Foundation NH$230,554 Executive Di $63,748 $63,385 2024
Newberry County Hospital Foundation Inc SC$224,812 Vice-chair $9,645 $10,835 2024
Beacon Hill Foundation MI$330,185 President & Ceo & Trustee $24,270 $26,975 2024
Adams County Medical Foundation Inc OH$222,998 Exec Director $79,558 $90,738 2024
The Parachute Foundation MN$216,984 President $26,366 $28,883 2023
Bridge To A Cure Foundation Inc FL$216,743 Executive Director $14,000 $14,162 2024
Stroke Awareness Oregon OR$216,611 Executive Director $44,897 $46,223 2023
Margaux's Miracle Foundation Inc FL$339,435 Executive Director $63,312 $64,046 2024
Erie Cancer And Wellness Foundation PA$352,673 Executive Dir. $5,885 $6,320 2024
Van Sciver Corporation NJ$200,632 President & Ceo $59,580 $58,974 2023
District 7 Hospital Emergency Planning IN$197,219 Non-voting Treasurer/fisca $54,158 $61,500 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default50th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted25th

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 (Jill Foster) 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 32 similarly situated organizations (Same NTEE sector (E12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,000 is reasonable (approximately the 50th 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.