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PeerBasis
Compensation Comparability Determination

Friends Of Hue

Executive Director / CEO

EIN 770543081
CA · NTEE Q30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dan Do, Executive Director / CEO ($3,500) against every comparable organization that fit the selection criteria — 18 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: Dan Do — reported title “Program Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $104,539 $3,500
$3,55310th
$9,34125th
$31,111Median
$42,03975th
$70,07790th
$3,500This org · 11th
p10$3,553
p25$9,341
p50$31,111
p75$42,039
p90$70,077
$3,500

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 CA 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
A Bridge For Africa Foundation CO$107,359 Co-exec Dir. $32,254 $33,892 2025
Solar Village Project Inc MD$113,596 President $36,928 $37,834 2025
Institute For International MI$113,629 Exec. Direct $8,000 $9,288 2024
International Assistance Ministries TX$105,175 Director $37,500 $43,441 2023
Foundation For Restoring Womens TN$114,273 Medical Dir. $43,814 $53,335 2023
Vision For Missions Inc AR$117,432 Missionary $12,000 $15,173 2024
Intermed International Inc NY$121,592 President & Program Direct $35,000 $35,576 2024
U S All Blessings Corporation TN$121,841 President $26,000 $31,650 2023
Partners In Compassionate Care Inc MI$124,335 Exec Dir Thr $53,242 $61,815 2024
Afrika Tikkun Usa Inc OH$124,739 Exec Directo $75,000 $89,354 2024
Mercy Partners NC$125,056 Executive Director $27,000 $30,572 2025
Inmed Partnerships For Children Inc WA$93,678 President $4,500 $4,532 2024
Friends Of Basha OR$128,694 Executive Director $12,000 $12,535 2024
Mapendo Inc FL$86,420 Treasurer/secr $1,200 $1,269 2024
M&g Etomi Foundation NC$138,000 President $1 $1 2023
Nanubhai Education Foundation Inc GA$140,204 Executive Director $8,400 $9,501 2024
World Dental Relief Inc OK$140,901 President $84,400 $104,539 2024
His Heart For Africa Inc TN$155,057 President $4,900 $5,965 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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)11th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted11th

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 (Dan Do) 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 18 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,500 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.