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PeerBasis
Compensation Comparability Determination

Dignity San Francisco Inc

Executive Director / CEO

EIN 237398298
CA · NTEE X20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Victoria Cummins, Executive Director / CEO ($11,738) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,914 total compensation of comparable organizations → $91,310 $11,738
$9,30610th
$17,48425th
$32,120Median
$52,00075th
$73,01590th
$11,738This org · 18th
p10$9,306
p25$17,484
p50$32,120
p75$52,000
p90$73,015
$11,738

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 CA 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
The Church Christian Fellowship CA$76,627 Pastor $27,200 $27,200 2023
In His Steps Christian Recovery Home CA$66,636 Acting Director $54,720 $53,150 2024
Iglesia Cristiana De Restauracion Inc CA$78,576 President $28,800 $28,800 2023
The Cana Project Inc CA$79,385 President $70,155 $70,155 2023
The Journey Center CA$80,696 Executive Dir. $32,120 $32,120 2023
Men Of Resolution CA$82,247 President $6,000 $5,828 2024
Pray The Bay Area CA$83,451 Treasurer $18,000 $17,484 2024
Great Light Tao CA$85,527 Chairman $79,589 $77,306 2024
Centro Aviva Iglesia De Jesucristo Nueva CA$85,640 President & Ceo $36,300 $35,259 2024
David's Tent International Inc CA$90,988 Managing Director Ceo $51,600 $50,120 2024
Cross Cultured Ministries Inc CA$53,895 Chief Executive Officer $3,000 $2,914 2024
In The Name Of Love Ministries Inc CA$53,319 President $25,000 $25,000 2023
Omkwm CA$92,709 Cfo $36,000 $34,967 2024
Charisma In Mission Inc CA$97,708 Secretary $52,000 $52,000 2023
Iglesia Luz De Esperanza CA$101,226 Chief Executive Officer $11,624 $11,624 2023
Children Ministries International CA$104,068 Founder, President, Chairman Of The Board $91,310 $91,310 2023
Nexus Mission CA$106,545 Director $14,400 $14,400 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted18th

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 (Victoria Cummins) 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 17 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,738 is reasonable (approximately the 18th 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.