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PeerBasis
Compensation Comparability Determination

C F Foundation Inc

Executive Director / CEO

EIN 581743909
GA · NTEE T113
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Kuhlman, Executive Director / CEO ($270,200) against every comparable organization that fit the selection criteria — 261 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: Cynthia Kuhlman — reported title “EDUCATION”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

261 organizations qualified on sector, size, and geography 261 within the band form the benchmarked peer set.

Distribution of comparable compensation

$138 total compensation of comparable organizations → $1,167,535 $270,200
$47,29810th
$121,25825th
$189,696Median
$266,35575th
$379,76990th
$270,200This org · 76th
p10$47,298
p25$121,258
p50$189,696
p75$266,355
p90$379,769
$270,200

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 GA 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
Greater Worcester Community Foundation MA$13,729,219 President & Ceo $140,767 $129,522 2023
Horizon Community Funds Of Northern KY$13,717,407 President/ceo $218,063 $233,002 2024
Minnesota State Fair Foundation MN$13,731,998 Executive Director $10,196 $10,020 2024
Eric And Kelly Schwartz Charitable Trust IA$13,710,678 Trustee $83,862 $91,323 2024
Jewish Community Of Louisville Inc KY$13,740,577 President And Ceo $250,021 $275,040 2023
🔒 256 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 GA 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 GA 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)74th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted64th

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 261-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 9, 2026.