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PeerBasis
Compensation Comparability Determination

Folk Education Services

Executive Director / CEO

EIN 610996174
WA · NTEE B01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dawn Murphy, Executive Director / CEO ($21,125) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dawn Murphy — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,067 total compensation of comparable organizations → $266,917 $21,125
$18,30410th
$35,96625th
$59,543Median
$92,22675th
$115,55590th
$21,125This org · 11th
p10$18,304
p25$35,966
p50$59,543
p75$92,226
p90$115,555
$21,125

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 WA 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
South Carolina First Steps To SC$227,937 Ed Through 4 $61,759 $74,089 2023
Escucha Mi Voz Iowa IA$234,190 Co-director $49,979 $61,123 2024
South Carolina First Steps To SC$221,612 Executive Di $57,083 $68,480 2023
The American Lyceum VA$218,680 President $167,115 $185,549 2023
South Carolina First Steps To SC$240,260 Executive Di $21,173 $25,400 2023
Law And Public Safety Education GA$217,301 Treasurer $95,233 $110,112 2023
Minnesota Leadership Council On Aging MN$242,300 President $88,000 $94,619 2025
Es Of Choice GA$216,046 Director $950 $1,067 2024
Maine Donor Alliance Fund ME$215,743 Executive Director $35,000 $40,302 2023
Cyber Texas Foundation Inc TX$243,071 Executive Director/secretary $20,323 $22,707 2024
Davidsonians For Freedom Of Thought And Discourse SC$243,390 Executive Director $80,937 $97,097 2023
Local Learningthe National Network For Folk Arts In Education NY$245,447 Executive Director $50,496 $52,471 2023
South Carolina First Steps To SC$246,903 Executive Di $45,893 $55,056 2023
South Carolina First Steps To SC$211,612 Executive Di $62,000 $74,378 2023
South Carolina First Steps SC$247,364 Executive Di $44,313 $53,160 2023
Washington Student Association WA$248,411 Executive Director $60,000 $61,772 2023
Frontline Policy Action Inc GA$209,827 President $31,106 $35,966 2023
Washington Ethnic Studies Now WA$249,502 Executive Director $150,000 $150,000 2024
Northstar Tutoring DC$251,101 Executive Director $119,167 $116,801 2024
Iowa Association Of Christian Schools IA$205,486 Executive Director $60,000 $71,486 2025
Bli Learning Labs Incorporated FL$205,474 Executive Director $44,978 $45,978 2025
Pde Action VA$205,000 Executive Director $8,876 $9,572 2024
Heart Sense Corporation LA$253,733 President $113,968 $140,169 2024
Charter Schools Action Fund DC$254,081 Ceo Of Napcs - Until 12/23 $30,188 $29,589 2024
Education Justice Coalition Of Vt VT$254,459 Director $46,202 $53,476 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default11th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted9th

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 Murphy) 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 65 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,125 is reasonable (approximately the 11th 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.