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PeerBasis
Compensation Comparability Determination

Eagles Nest Foundation

Executive Director / CEO

EIN 270059384
WA · NTEE P60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dayoung Kimn, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$687 total compensation of comparable organizations → $194,345 $30,000
$12,76210th
$23,38625th
$30,874Median
$44,03875th
$58,88790th
$30,000This org · 45th
p10$12,762
p25$23,386
p50$30,874
p75$44,038
p90$58,887
$30,000

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
Helping Hands Of Potsdam Inc NY$90,906 Executive Di $25,910 $26,151 2024
Community Hope Inc MT$77,641 Director $34,275 $41,267 2024
West Middlesex Volunteer Fire Department PA$76,112 Secretary/treasurer $599 $687 2023
Hagen Center MN$75,642 President $11,600 $12,802 2024
The Sandbox Group Inc NC$97,621 President $44,200 $52,518 2023
40 West Assistance & Referral Center Inc MD$74,929 Center Director $22,500 $23,495 2024
Helping Hands Of Franklin County VA$99,715 Exec Director $11,500 $12,402 2024
Norman Care Association Vans OK$100,923 Driver $25,000 $30,747 2024
Alterra Mountain Company CO$69,315 Foundation Director (Thru 6/24) $181,460 $194,345 2024
Schuyler Ministerial Association NE$67,286 Director $20,200 $24,267 2024
United We Serve TX$108,100 Ceo/co-chairman $16,292 $18,740 2023
Military Families United - Michigan MI$64,420 Treasurer $20,000 $23,057 2024
Family Promise Of Santa Rosa Inc FL$108,782 Executive Director $31,656 $34,197 2023
Dearborn County Clearing House For IN$109,770 Exec Directo $44,446 $52,352 2024
Lake Area Ministries Inc MO$110,385 Manager $33,333 $39,433 2024
Izzys Angels Inc MD$60,824 Executive Director $52,000 $55,904 2023
Onpath Foundation LA$114,172 President $19,796 $24,347 2024
Dine Brands Global Foundation Inc CA$114,932 Board Member $39,406 $39,129 2023
Utah 1033 Foundation UT$117,414 President $75,000 $85,737 2024
Pawsitively 4 Pink Inc MA$123,830 Powers $30,000 $31,000 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 default45th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted40th

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 (Dayoung Kimn) 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 20 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 45th 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.