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PeerBasis
Compensation Comparability Determination

Koshka Foundation Inc

Executive Director / CEO

EIN 208966227
WA · NTEE M40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristina Anderson Froling, Executive Director / CEO ($43,000) against every comparable organization that fit the selection criteria — 13 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

13 organizations qualified on sector, size, and geography 13 within the band form the benchmarked peer set.

Distribution of comparable compensation

$557 total compensation of comparable organizations → $79,569 $43,000
$67910th
$1,19725th
$8,754Median
$22,49875th
$62,90390th
$43,000This org · 77th
p10$679
p25$1,197
p50$8,754
p75$22,498
p90$62,903
$43,000

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 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
Greater Baytown Area Lepc TX$25,370 Secretary $14,400 $16,089 2024
Oakland Police Foundation CA$26,776 Treasurer $1,384 $1,335 2024
Mlt Ll Inc HI$22,988 President $8,503 $8,754 2023
Signet Disaster Relief Fund Inc TX$28,292 President/secretary $58,746 $65,636 2024
Los Angeles County Fire Department CA$28,810 President $82,500 $79,569 2024
Lapaz North Township Fire Dept IN$31,235 Chief $1,717 $2,082 2023
Air Rescue East Inc PA$17,225 President $500 $557 2024
Altura Fire Relief Association MN$33,229 Gambling Manager $19,800 $22,498 2023
Westbrook Firemens Relief Assoc MN$34,622 Gambling Manager $15,200 $16,776 2024
Dunkirk Volunteer Fire Department Inc IN$34,854 President $797 $967 2023
Texas Association Of Realtors Disaster TX$36,381 President/chief Executive $45,181 $51,972 2023
Bound Brook Fire Department NJ$37,283 Treasurer $1,200 $1,197 2024
St Paul Volunteer Fire Department IN$37,444 Fire Chief $500 $607 2023

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 default77th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted69th

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 (Kristina Anderson Froling) 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 13 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,000 is reasonable (approximately the 77th 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.