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PeerBasis
Compensation Comparability Determination

Dark Horse Futures Foundation

Executive Director / CEO

EIN 933660487
NC · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vevlyn Parks Lowe, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 93 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

93 organizations qualified on sector, size, and geography 93 within the band form the benchmarked peer set.

Distribution of comparable compensation

$251 total compensation of comparable organizations → $255,073 $3,000
$4,18610th
$8,83625th
$26,925Median
$46,76275th
$69,52190th
$3,000This org · 10th
p10$4,186
p25$8,836
p50$26,925
p75$46,762
p90$69,521
$3,000

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 NC 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
Neighbor 2 Neighbor TN$59,224 Executive Di $70,521 $69,891 2025
The Bridge Of Central Massachusetts MA$59,173 President & Ceo $29,151 $26,101 2023
Rainbow Wellness Collective Inc MN$59,260 Executive Dir. $25,962 $24,827 2024
Orlando Police Foundation Inc FL$59,146 Executive Director $26,073 $23,705 2024
Neighbors Who Care Inc MA$58,913 Secretary & Executive Dire $2,000 $1,791 2023
The Carolinas Foundation For Hospice And NC$58,047 Executive Director $27,901 $28,725 2023
The Abbey Inc CO$57,930 Secr/exec Dir $25,200 $22,783 2025
Indian American Impact Project DC$60,623 Former Executive Director $29,829 $25,333 2024
Htedc Arts And Education Association AZ$57,667 Chief Executive Officer $400 $383 2023
Successful Living Center AL$60,911 Executive Director/ceo $20,400 $21,329 2024
Loaves & Fishes Warming Center NY$56,416 Vice President / Director Of Operations $30,417 $27,386 2023
Lights 4 Hope Inc FL$62,011 President, Treasurer, Director $4,937 $4,621 2023
New Each Morning OR$56,206 Executive Di $8,800 $7,909 2024
Highlawn Community Alliance Inc WV$56,000 Former Executive Director 7/23-3/24 $38,667 $40,519 2024
Rising Above Bakery Inc NJ$55,927 President $67,750 $58,542 2024
Pandemic Patients SC$62,724 President $26,000 $26,251 2024
Nigerian Center Inc DC$63,152 Executive Director $4,750 $4,153 2023
Npx Charitable Inc CA$63,502 President $10,000 $8,604 2023
Kelly Apartments Inc MN$53,979 Chief Executive Officer $8,191 $8,064 2023
Northeast Minneapolis Lions Community MN$64,518 Gambling Manager $42,813 $40,942 2024
United Way Of North Central Arkansas AR$64,594 Executive Director $36,540 $39,750 2024
Spiritual United Nations IL$64,644 President $9,360 $8,906 2024
Vida Spiritual Learning Center Inc CA$64,776 Spiritual Director $44,808 $37,446 2024
Conversations To Remember NJ$53,528 Executive Director $60,000 $51,846 2024
Wellness Works Inc AK$65,228 President $7,364 $6,814 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default10th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted15th

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 (Vevlyn Parks Lowe) 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 93 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 10th 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.