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PeerBasis
Compensation Comparability Determination

Community Foundation Of Orange

Executive Director / CEO

EIN 330890035
CA · NTEE T31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susie Cunningham, Executive Director / CEO ($75,363) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,166 total compensation of comparable organizations → $310,544 $75,363
$15,13910th
$34,15625th
$62,522Median
$93,41275th
$131,45290th
$75,363This org · 60th
p10$15,139
p25$34,156
p50$62,522
p75$93,412
p90$131,452
$75,363

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
Jewish Community Foundation Of Greater Prescott AZ$412,204 Executive Director $30,000 $32,552 2025
Webster Arts MO$412,408 Executive Director $53,680 $65,843 2024
Knoxville Hospital & Clinics Foundation IA$405,175 Foundation Director $12,034 $15,709 2023
Kauai North Shore Community HI$403,438 Executive Di $95,986 $99,521 2024
Check 1002 Charitable Trust GA$418,995 Trustee $21,408 $24,928 2024
Iowa Area Development Group Community IA$398,999 Ceo $95,538 $121,144 2024
Columbia Gorge Community College OR$420,993 Executive Director (Thru 02/23) $78,963 $87,429 2023
Viroqua Area Foundation WI$398,516 Treasurer $3,000 $3,628 2024
Danville Public School Foundation Inc IL$396,949 Executive Director $42,840 $47,517 2025
Los Alamos Community Foundation NM$426,312 Former Exec $76,038 $94,711 2024
Cuivre River Electric Community Trust Inc MO$392,951 Crec's President & Ceo $249,636 $306,198 2024
Diana Gregory Outreach Services AZ$427,340 Ceo $55,142 $61,414 2024
Community Health Alliance MT$428,500 Executive Dir. $50,084 $62,522 2024
The Edgar County Community IL$430,797 Dev Mgr $30,000 $34,156 2024
Turning Points For Children Charitable PA$432,889 Treasurer $11,487 $13,658 2023
Elkin Academic Enrichment NC$433,077 Executive Di $10,331 $12,362 2024
Chicago Dental Society Foundation IL$433,562 Executive Di $148,185 $173,695 2023
Mountain Gateway Community VA$433,611 Executive Director $28,212 $32,477 2023
Nacogdoches County United Way TX$385,549 President/ce $49,000 $56,763 2024
Friends In Action NH$384,380 Executive Director $87,260 $93,309 2024
Rio Grande Valley Philanthropic TX$437,822 Ceo $96,000 $111,210 2024
Hero's Cup Hockey Inc MA$437,840 President (Through 10/2023) $13,333 $14,285 2023
The Ben Hogan Foundation TX$438,538 Executive Director $123,101 $142,605 2024
Thomas County Community Foundation Inc KS$377,712 Executive Director $60,275 $77,638 2023
Optima Giving Foundation GA$450,748 Trustee $46,456 $54,095 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 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 default60th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted39th

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 (Susie Cunningham) 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 57 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,363 is reasonable (approximately the 60th 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.