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PeerBasis
Compensation Comparability Determination

Advocates For Africa's Children

Executive Director / CEO

EIN 651267550
WA · NTEE Q30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heidi Lum, Executive Director / CEO ($31,038) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heidi Lum — reported title “PRES, EXEC D”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,064 total compensation of comparable organizations → $145,032 $31,038
$7,33210th
$18,92025th
$39,847Median
$73,18575th
$92,94390th
$31,038This org · 38th
p10$7,332
p25$18,920
p50$39,847
p75$73,185
p90$92,943
$31,038

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
American Pakistan Foundation DC$208,528 Director Of Operations $118,775 $116,417 2024
Capacitar Inc CA$208,079 Executive Dir. $102,354 $98,718 2024
Vietnamese American Nongovernmental CA$209,651 President $30,500 $30,286 2023
Serving Our Neighbor International MI$207,383 Vice President $16,187 $18,661 2024
Athanatos World Inc CO$210,132 Executive Director $135,417 $145,032 2024
The Medical Centers Of West Africa Inc LA$206,663 Team Leader $55,800 $70,655 2023
Sweetwater Outreach Inc AL$206,358 Coo $18,000 $21,720 2024
Pinetree Aid CA$211,036 President $24,500 $23,630 2024
Mae El Salvador OH$205,761 Cofounder $20,968 $25,538 2023
Creative Women Of The World Inc IN$205,034 Executive Dir. $43,677 $51,446 2024
The Rose International Fund For Children WA$204,515 Executive Director/president $7,307 $7,523 2023
Hope For Our Sisters Inc MA$212,996 President And Director $10,000 $10,757 2022
Pimentel Project Inc NC$203,239 Executive Secretary $15,996 $19,006 2023
Bridging Hope Inc CO$202,194 Founder Ed $37,110 $39,745 2024
The Alta Project WA$215,385 Executive Dir. $30,770 $31,679 2023
Families Mentoring Families UT$200,946 President $18,000 $20,577 2024
Living Hope Ministries In Haiti Inc OH$216,615 Presient $6,770 $8,246 2023
Advocates For Massachusetts Charter MA$200,000 Clerk $9,266 $9,300 2024
Global Alliance For Africa IL$217,320 Executive Di $4,000 $4,392 2024
Orphans International Helpline MI$199,233 President $48,000 $56,972 2023
Hands Of Grace Guatemala Inc IN$217,944 President $60,000 $70,672 2024
For The Love Of Mateoinc MO$198,616 Edwards $6,337 $7,497 2024
Helping Hands Inc NC$219,842 President $946 $1,064 2025
Doyle Jones Ministries Inc TX$220,109 President $88,962 $106,527 2022
Raiz Ministry TX$221,533 Director $4,800 $5,363 2024

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 default38th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted35th

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 (Heidi Lum) 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 92 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,038 is reasonable (approximately the 38th 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.