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PeerBasis
Compensation Comparability Determination

Navy Seabee Foundation

Executive Director / CEO

EIN 520910325
VA · NTEE B82Z
FY ending 2024-12-31
June 11, 2026

This analysis benchmarks the total compensation of Daniel K Miller, Executive Director / CEO ($143,557) against every comparable organization that fit the selection criteria — 131 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Daniel K Miller — reported title “EXCUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

131 organizations qualified on sector, size, and geography 131 within the band form the benchmarked peer set.

Distribution of comparable compensation

$138 total compensation of comparable organizations → $362,165 $143,557
$21,70810th
$46,10425th
$101,592Median
$138,56875th
$184,40190th
$143,557This org · 76th
p10$21,708
p25$46,104
p50$101,592
p75$138,568
p90$184,401
$143,557

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 VA 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
Hospice And Palliative Nurses Foundation PA$1,589,194 Ceo (Ex-officio) $35,740 $36,913 2024
Rowan County Crosby Scholars Community Partnership NC$1,588,843 Executive Director $105,861 $113,286 2024
Merced College Foundation CA$1,586,034 Executive Dir. $29,006 $26,707 2023
Rooster Walk Inc VA$1,584,225 Executive Director And Treasurer $58,500 $58,500 2024
Sigep Lead Fund VA$1,621,115 President $283,458 $291,831 2023
🔒 126 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted53rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 131-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 11, 2026.