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PeerBasis
Compensation Comparability Determination

Nagomi Foster Homes

Executive Director / CEO

EIN 471247247
HI · NTEE P32
FY ending 2022-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kayoko Miura, Executive Director / CEO ($54,171) 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 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kayoko Miura — reported title “PRESIDENT, TREASURER, SECR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$747 total compensation of comparable organizations → $140,535 $54,171
$25,40810th
$46,47725th
$59,501Median
$79,27675th
$96,93490th
$54,171This org · 40th
p10$25,408
p25$46,477
p50$59,501
p75$79,276
p90$96,934
$54,171

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 HI 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
Aa Swartz Adoption Attorneys And MI$457,230 President $28,915 $31,103 2024
The Deland Receiving Home Inc WI$454,463 Treasurer $23,310 $25,371 2024
Court Appointed Special Advocate Program MD$467,054 Executive Director $766 $747 2024
Mount Zion Day Care Inc IN$447,751 Executive Director $42,738 $46,970 2024
Choices Network Systems Inc FL$446,975 Vice President / Director $60,831 $59,556 2024
Family And Youth Initiative Inc DC$470,539 Executive Director $65,000 $59,445 2024
Fostering Family Ministries Inc OH$443,658 Executive Di $56,032 $63,675 2023
The Fort Foster Care Inc GA$474,557 Executive Director $48,750 $51,085 2024
Roots And Wings Inc KS$439,016 Executive Director $65,000 $73,183 2024
Covenant Children's Home Inc FL$438,528 Executive Director $80,000 $80,636 2023
Hunterdon Youth Services Inc NJ$437,926 Chief Executive Officer $65,919 $61,337 2024
The Family Room OR$484,261 Executive Director $15,738 $15,681 2023
Gf Adult Foster Care Homes Inc MI$427,576 President/ceo $87,750 $97,180 2023
Fostering Change For Children Ltd NY$427,029 Ceo&co-founder $144,950 $140,535 2023
Fostering Hope Inc OK$422,956 Executive Director $65,000 $74,592 2024
Pathway To Joy Ministries Inc FL$503,828 President $60,000 $58,742 2024
Muslim Foster Care Association MI$413,023 Executive Director $45,777 $50,696 2023
Fosterful WA$507,158 Executive Director $85,710 $79,972 2024
A Brighter Childhood Foster CA$507,454 Executive Di $98,135 $90,921 2023
Route 21 WA$402,271 Executive Dir. $142,000 $132,494 2024
Raise Montana MT$402,148 Executive Dir. $19,651 $22,076 2024
Better Choices Inc CA$515,992 Executive Director $50,000 $44,996 2024
Bighouse Inc AL$397,130 Executive Director $44,000 $51,002 2023
Hope's Closet Inc OH$529,365 Former Exec $71,624 $79,059 2024
Homes With Hope Inc TX$386,833 Executive Director $88,250 $94,717 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI cost of living and 2022 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 HI 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted38th

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 (Kayoko Miura) 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 (P32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,171 is reasonable (approximately the 40th 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.