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PeerBasis
Compensation Comparability Determination

K-love & Air1 Foundation

Executive Director / CEO

EIN 266579467
CA · NTEE B112
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Todd Woods, Executive Director / CEO ($48,455) 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 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Todd Woods — reported title “CEO/DIRECTOR (ENDED 5/15/24)”, a direct title match to the Executive Director / CEO 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

$14,038 total compensation of comparable organizations → $618,042 $48,455
$22,70810th
$35,04925th
$49,472Median
$95,96875th
$184,23890th
$48,455This org · 47th
p10$22,708
p25$35,049
p50$49,472
p75$95,968
p90$184,238
$48,455

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
Riverside County Office Of CA$324,521 Director $75,947 $75,947 2024
Whitecaps Baseball Academy CA$333,957 President $42,797 $42,797 2024
East Side Union High School District CA$315,403 Executive Dir. $25,000 $25,000 2024
Luis & Linda Nieves Family Foundation CA$314,060 University Director $600,310 $618,042 2023
El Sol Academy Foundation CA$345,291 Exec. Dir. Of El Sol Academy $48,053 $49,472 2023
Cal State University Fullerton CA$307,284 Director $56,403 $58,069 2023
Charter Facilities Support Corp CA$353,153 Ceo $36,704 $37,788 2023
Rudolph And Florence Nadbath CA$289,684 Trustee $25,815 $25,815 2024
Santa Clara City Library CA$246,620 Executive Dir. $95,968 $95,968 2024
Santiago Canyon College Foundation CA$246,541 Interim Executive Director (April '23-jun '23) $59,204 $60,953 2023
Ontario-montclair Schools Foundation CA$246,287 Omsf Director $46,396 $47,766 2023
Musd Holding Corp CA$452,888 President $19,780 $19,270 2025
The Berkeley Institute CA$452,970 Executive Director, Treasu $125,190 $125,190 2024
The Partners Program CA$453,969 Director/head Of School $210,112 $216,318 2023
La County Library Foundation CA$479,609 Executive Director $162,852 $162,852 2024
Eei Support Corporation CA$480,000 Ceo (Until 5/22) $34,043 $35,049 2023
Awhs Falcon Foundation CA$493,259 Managing Dir. $13,635 $14,038 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 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 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 default47th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Todd Woods) 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 (B11) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,455 is reasonable (approximately the 47th 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.