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PeerBasis
Compensation Comparability Determination

Pierce County Dental Foundation

Executive Director / CEO

EIN 161682835
WA · NTEE E128
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Stephen, Executive Director / CEO ($4,246) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cynthia Stephen — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,895 total compensation of comparable organizations → $80,811 $4,246
$8,99310th
$16,71525th
$32,948Median
$46,64275th
$64,13790th
$4,246This org · 0th
p10$8,993
p25$16,715
p50$32,948
p75$46,642
p90$64,137
$4,246

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 WA 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
Foundation For Design & Analysis Of NY$69,783 Exec Director (Current) $4,850 $4,895 2024
Roosevelt Memorial Healthcare MT$71,784 Ceo $8,230 $9,909 2024
Montana Medical Association Foundation MT$63,106 Cao $23,381 $28,151 2024
Premierlife Real Estate Holdings MO$60,888 President & Ceo $39,832 $47,122 2024
Neuro Vitality Foundation CA$76,637 Secretary $59,500 $55,907 2025
Mission Link OH$77,830 President & Ceo $68,310 $80,811 2024
Christian Living Services MI$55,000 Chief Strategy Officer $31,282 $36,064 2024
Healthpoint Cares WA$53,862 Secretary & Ceo $23,421 $23,421 2024
Leonard Parker Pool Institute For Health PA$52,041 Executive Director $20,859 $23,920 2023
Healthcare And Wellness Foundation MN$51,864 President/ceo $40,349 $45,847 2023
The Fund To Promote Awareness Of MD$84,837 Executive Director $9,310 $10,009 2023
Four Rivers Charitable Foundation KY$47,075 Vice President $56,355 $69,624 2023
The Whole Person Foundation MO$92,427 Ceo/cfo (Thru 04/2024) $27,851 $32,948 2024
Community Health Foundation Of Kay County Inc OK$98,196 Executive Director $37,533 $46,162 2024
Mothers Hope Foundation PA$100,048 Executive Dir. $7,525 $8,382 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted0th

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 (Cynthia Stephen) 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 15 similarly situated organizations (Same NTEE sector (E12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,246 is reasonable (approximately the 0th 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.