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PeerBasis
Compensation Comparability Determination

The Hoff Foundation

Executive Director / CEO

EIN 270068248
WA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judy Hoff, Executive Director / CEO ($45,500) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,000 total compensation of comparable organizations → $106,187 $45,500
$22,49410th
$26,82425th
$47,312Median
$65,22275th
$87,40590th
$45,500This org · 43rd
p10$22,494
p25$26,824
p50$47,312
p75$65,222
p90$87,405
$45,500

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
One Eighty Foundation WA$305,081 Executive Director $106,187 $106,187 2023
Foundation For Multicultural Solutions WA$292,882 Executive Director $51,738 $51,738 2023
Big Homie Ministries International WA$315,083 Executive Director $67,475 $65,539 2024
Catholic Charities Foundation 61885016 WA$318,166 Executive Director $26,446 $25,687 2024
Hilltop Urban Gardens WA$320,448 Board Member $61,294 $59,535 2024
Mineral Lake Lions Foundation WA$281,503 Vice President $6,000 $6,000 2023
Serve Ethiopians Washington WA$332,658 Executive Director $92,480 $89,827 2024
Compassion Washington WA$269,399 Executive Dir. $36,000 $36,000 2023
World Impact Network WA$269,209 Executive Dir. $97,500 $94,703 2024
Kaleidoscope Community Services Inc WA$267,220 Executive Dir. $23,577 $22,901 2024
Seniors Creating Art WA$261,138 Executive Director $36,958 $35,898 2024
Bellingham Seafeast WA$250,180 Executive Director $72,600 $70,517 2024
Pybus Market Charitable Foundation WA$355,327 Gm/executive Director $25,002 $24,285 2024
Olympia Family Theater WA$356,395 Executive Director $47,500 $46,137 2024
Adaptive And Inclusive Movement Initiative WA$246,292 Program Director $33,633 $32,668 2024
African Young Dreamers Empowerment Program Intl WA$245,049 Director $45,000 $45,000 2023
Pdx Saints Love WA$245,032 Executive Dir. $48,000 $48,000 2023
Wishing Well Foundation WA$240,450 Executive Director $50,000 $48,566 2024
Deconstructing The Mental Health System WA$365,640 President & Ceo $24,562 $24,562 2023
Bainbridge Island Special Needs WA$233,396 Executive Dir. $58,735 $57,050 2024
Unity Center WA$373,579 Executive Director $57,600 $57,600 2023
Spring Of Hope International WA$374,624 Executive Di $48,000 $46,623 2024
Jean Kim Foundation For Homeless Education WA$228,556 Secretary $12,600 $14,167 2021
Fairvote Washington WA$396,056 Executive Director $64,271 $64,271 2023
The Cove WA$397,998 Executive Director $25,967 $25,967 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 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 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted33rd

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 (Judy Hoff) 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 30 similarly situated organizations (Same NTEE sector (P20) + WA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,500 is reasonable (approximately the 43rd 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.