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PeerBasis
Compensation Comparability Determination

Northcrest Foundation

Executive Director / CEO

EIN 421511969
IA · NTEE T113
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dawn Borwig, Executive Director / CEO ($12,284) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$700 total compensation of comparable organizations → $664,272 $12,284
$5,75110th
$18,84325th
$30,769Median
$53,92975th
$73,77890th
$12,284This org · 17th
p10$5,751
p25$18,843
p50$30,769
p75$53,929
p90$73,778
$12,284

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Richman Family Foundation Inc MD$225,830 President & Public Director $44,135 $37,685 2023
Cape Cod Tech Foundation Inc MA$230,754 Clerk/execut $27,000 $20,968 2025
Avon Education Foundation IN$231,119 Executive Dir. $55,000 $51,452 2024
Albertina Kerr Centers Foundation OR$224,363 Ceo (Beginning 7/2022) $4,251 $3,605 2023
Rocket Boosters MN$221,768 Director $6,000 $5,415 2023
Simi Valley Hospital Foundation CA$218,133 Executive Dir. $57,720 $45,520 2023
216 Somerset Company PA$216,909 Member (Thru 3/11/23) $32,967 $30,025 2023
The Ku Endowment Charitable Gift Fund KS$216,011 President (Ending Aug 2022) $673,249 $664,272 2023
Stand Together Foundation Inc WI$242,619 Director/senior Vp - Community Impact $4,819 $4,465 2024
Chortek Weisman Family Foundation CA$209,916 Vice President $67,184 $52,983 2023
Healthy Brighton Title Holding IL$247,279 President $9,452 $8,243 2024
Commonwealth Corporation Foundation MA$206,047 President/ceo (04/23) $25,988 $21,328 2023
Peter And Julie Stott Foundation OR$251,400 Assistant Treasurer $75,412 $63,960 2023
Mccaw Family Foundation Inc IN$203,841 Director $65,459 $61,236 2024
William & Barbara Fitzgerald Family Fdn NE$202,231 Director $19,567 $18,670 2024
San Diego Harbor Police Foundation Inc CA$200,123 Ceo $116,274 $89,067 2024
Fairfield Public Library IA$256,196 Vice-preside $14,217 $13,809 2024
Simon Family Foundation VA$199,160 Secretary $5,470 $4,685 2024
Parc Endowment Fund Ii FL$198,642 Trustee/parc President & Ceo $12,085 $10,071 2024
The Reis Bisor Foundation TX$193,196 Treasurer $29,957 $26,583 2024
Shuchman Lesser Foundation Co Silicon Valley Community Foundation CA$190,741 Secretary $34,612 $27,296 2023
Northern Illinois Research Foundation IL$266,075 President $61,049 $51,869 2025
Rural Oklahoma Community Foundation OK$188,073 Trustee $36,220 $36,425 2023
Community Foundation Realty Inc LA$186,777 President/director $75,968 $74,206 2024
Bgccf Nmtc Inc FL$184,000 President/ceo (Thru 08/2023) $37,813 $31,512 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted37th

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 Borwig) 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 52 similarly situated organizations (Same NTEE sector (T11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,284 is reasonable (approximately the 17th 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.