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

Cardinal Kung Foundation Inc

Executive Director / CEO

EIN 061334853
CT · NTEE P58Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Agnes Kung, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$839 total compensation of comparable organizations → $137,293 $50,000
$11,02110th
$26,01525th
$49,929Median
$68,68275th
$84,99290th
$50,000This org · 52nd
p10$11,021
p25$26,015
p50$49,929
p75$68,682
p90$84,992
$50,000

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 CT 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
Childrens Literacy Network MI$310,189 Executive Director $71,237 $80,496 2024
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $26,015 2023
Hope's Front Door IL$314,179 Executive Director $78,000 $86,430 2023
Dignity For Divas WA$316,884 Executive Director $45,142 $44,245 2024
Christmas Project Inc NY$323,236 Treasurer $7,000 $6,746 2025
Restore Humanity Inc AR$331,449 Chairman $71,000 $87,371 2024
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $68,682 2024
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $58,230 2023
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $82,627 2024
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $10,182 2025
Wright-hennepin Electric Trust MN$268,605 Chair $775 $839 2024
Waukesha County Christmas Clearing WI$268,507 Executive Di $44,825 $49,929 2025
My Joyful Heart IL$266,757 Executive Director $33,000 $36,567 2023
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $65,362 2023
Mending-the-gap Inc GA$355,390 Secretary $38,769 $42,676 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $19,392 2023
Heroes Night Out Inc TX$362,233 Executive Director $76,000 $83,228 2024
Childrens Christmas Party Of FL$254,667 Executive Di $37,500 $38,566 2024
The Christmas Cheer All Year Program CA$247,503 Vice President $54,000 $51,048 2024
Marshall County Christmas Coalition AL$379,270 Executive Director $21,240 $25,121 2024
Pay It Forward Outreach Corp FL$235,922 President $10,920 $11,231 2024
Pastor In Residence Ministries Inc MI$230,485 Executive Di $43,655 $50,787 2023
Toy Shop Of Duncan Inc OK$226,006 Executive Director $52,500 $63,288 2024
Sweet Sleep Inc TN$392,407 President $115,885 $137,293 2023
A Bridge For Kids CA$401,083 Ceo $66,176 $62,558 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default52nd
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted52nd

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 (Agnes Kung) 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 29 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 52nd 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.