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PeerBasis
Compensation Comparability Determination

Misa Foundation

Executive Director / CEO

EIN 541500424
VA · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Seckman, Executive Director / CEO ($63,240) against every comparable organization that fit the selection criteria — 112 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: David Seckman — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$400 total compensation of comparable organizations → $344,451 $63,240
$6,27110th
$13,23425th
$36,305Median
$62,54075th
$96,63290th
$63,240This org · 76th
p10$6,271
p25$13,234
p50$36,305
p75$62,540
p90$96,632
$63,240

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
Mahoning Valley College Access OH$127,712 Executive Director $64,708 $70,981 2024
Stanley Scholarship Funds Inc ND$127,935 President $2,900 $3,296 2024
St Louis Association Of Credit IL$126,306 President $24,402 $24,206 2025
Oregon Turfgrass Foundation OR$129,438 Executive Director $12,991 $12,495 2024
William Paul Hatfield Scholarship Trust MO$129,818 Trustee $48,615 $53,328 2024
Massachusetts Soldiers Legacy Fund MA$124,561 Director $105,146 $97,858 2024
South Dakota Retailers Association SD$129,954 Executive Di $20,203 $23,092 2024
Alpha Educational Foundation-ddl Inc FL$130,244 Executive Director $23,600 $22,962 2024
Namic Mutual Insurance Foundation IN$131,399 Executive Di $41,231 $45,032 2024
Entrepreneurs Scholarship Program TX$132,075 Director $375 $400 2023
Educational Foundation Of The AL$121,978 Ceo $151,303 $164,928 2025
St Ursula Academy Scholarship Granting OH$134,005 President $16,697 $18,316 2024
Police Benevolent Associaton FL$134,541 President $11,611 $11,631 2023
Baptist Medical Dental Fellowship AL$134,845 Executive Dir. $54,000 $62,205 2023
Laborers' Local 300 Scholarship Fund CA$136,560 Chairman/trustee $163,840 $146,525 2024
Monster Education Foundation Nfp IL$136,651 Executive Director- President $7,200 $7,331 2024
Yuda Bands UT$136,783 Secretary $28,500 $30,210 2024
Centennial Education Foundation PA$137,344 Executive Director $16,154 $16,684 2024
Oregon Education Assoc Foundation OR$138,017 Oea President $33,341 $32,067 2024
Jitegemee Inc MA$114,999 Director $29,852 $28,604 2023
Coin Op Cares Education & Charitable IL$114,539 Executive Vice President $9,300 $9,749 2023
Donald R Watson Foundation Inc NC$114,316 President $56,398 $58,798 2025
Norwood Masonic Temple Foundation Incorporated OH$114,131 Building Manager/director $10,200 $11,519 2023
Educate Lanka Foundation Inc MD$141,292 Executive Director $126,000 $122,002 2024
Healthcare Information And Management IL$113,035 Ceo & President $213,670 $251,839 2021

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), adjusted0th
All sources (D + E + F), adjusted94th

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 (David Seckman) 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 112 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,240 is reasonable (approximately the 76th 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.