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PeerBasis
Compensation Comparability Determination

University Of Northern California

Executive Director / CEO

EIN 311672486
CA · NTEE B11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Dunn, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,807 total compensation of comparable organizations → $106,411 $30,000
$7,87310th
$26,42025th
$35,190Median
$51,13275th
$79,61190th
$30,000This org · 33rd
p10$7,873
p25$26,420
p50$35,190
p75$51,132
p90$79,611
$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 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
Santa Rosa Academy Foundation CA$165,173 President $53,021 $51,500 2024
Friends Of Upland Choral Music CA$172,068 Treasurer $7,200 $6,813 2025
Cdu Foundation CA$158,600 Treasurer $35,190 $35,190 2023
Chico Cheer All Stars Inc CA$184,735 Director And President $30,000 $29,139 2024
Friends Of Vada At Santa Barbara High School CA$145,475 Director/chairman $10,000 $9,463 2025
Microenterprise Collaborative CA$187,555 Executive Dir. $106,411 $106,411 2023
Bear Valley Usd Education Foundation CA$141,267 President $1,910 $1,807 2025
West Coast Thunder CA$140,749 Executive Dir. $31,268 $30,371 2024
Friends And Foundation CA$122,000 Executive Dir. $50,764 $50,764 2023
City Of Orange Public Library Foundation CA$218,507 Executive Director $42,000 $40,795 2024
Cencal Youth Sports CA$219,561 Executive Director $24,400 $23,700 2024
Simi Valley Education Foundation CA$111,186 Executive Direc $33,075 $32,126 2024
Ontario-montclair Schools Foundation CA$246,287 Omsf Director $46,396 $46,396 2023
Santiago Canyon College Foundation CA$246,541 Interim Executive Director (April '23-jun '23) $59,204 $59,204 2023
Santa Clara City Library CA$246,620 Executive Dir. $95,968 $93,215 2024

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 default33rd
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted60th
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 (Paul Dunn) 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 15 similarly situated organizations (Same NTEE sector (B11) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 33rd 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.