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PeerBasis
Compensation Comparability Determination

Friends Of Cmh Sumner Community

Executive Director / CEO

EIN 421408693
IA · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dawn Everding, Executive Director / CEO ($33,982) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$340 total compensation of comparable organizations → $185,611 $33,982
$3,70410th
$10,31225th
$25,276Median
$41,57075th
$82,08890th
$33,982This org · 65th
p10$3,704
p25$10,312
p50$25,276
p75$41,570
p90$82,088
$33,982

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 IA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Louisa Swain FoundationWY $78,506$35,207 990
Canton-inwood Area Health FoundationSD $81,750$25,276 990
Lev ChaiNJ $82,749$5,708 990
History Heritage And HopeFL $76,758$5,361 990
The Mike Gallagher Show CharitableNY $84,008$99,580 990
Zoomie FoundationCA $75,815$48,715 990
Charitable Foundation Of The Energy BarDC $75,515$16,423 990
Massdevelopmenthefa TrustMA $74,249$35,184 990
United Way Of Franklin CountyIN $85,982$29,769 990
Joyal Capital Management Foundation IncMA $86,055$46,479 990
Kansas City Kansas Area ChamberKS $87,004$3,637 990
Western Reserve Area Agency On AgingOH $88,626$40,171 990
Mad Anthony Childrens FoundationIN $89,150$17,265 990
Cotton Electric CharitableOK $90,187$172,714 990
Gay Lesbian Bisexual Transgender ChamberTX $69,044$9,488 990
Community Foundation Of The ValleysCA $91,265$14,209 990
Brooklyn Health Equity Foundation IncNY $91,567$75,100 990
The Gilmour-jirgens FundMI $91,606$61,182 990
Madisonville Community Urban Redevelopment CorporationOH $93,598$1,012 990
Michigan Pharmacy FoundationMI $65,583$82,088 990
Vinfen Corporation Of Larchmont IncMA $94,515$36,648 990
Together We Fight Cancer IncAZ $65,183$8,599 990
The Davidson County EducationNC $63,733$5,635 990
International Therapist FundMI $62,981$21,352 990
Black Mountain Center FoundationNC $62,954$9,668 990

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 IA 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 default65th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted86th

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 (Dawn Everding) 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 51 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,982 is reasonable (approximately the 65th 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). 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.