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PeerBasis
Compensation Comparability Determination

For The Need Foundation

Executive Director / CEO

EIN 810657985
CA · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dorina Timbol, Executive Director / CEO ($146,474) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Dorina Timbol — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,943 total compensation of comparable organizations → $146,381 $146,474
$61,73010th
$66,42725th
$82,750Median
$104,93575th
$119,80290th
$146,474This org · 100th
p10$61,730
p25$66,427
p50$82,750
p75$104,935
p90$119,802
$146,474

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
Million Little CA$502,466 Executive Director $65,900 $62,359 2025
Partnership For Children CA$508,497 Executive Dir. $87,423 $87,423 2023
Friendship Circle Sd Inc CA$509,238 Executive Dir. $104,411 $101,415 2024
Raisinghope Inc CA$440,598 Executive Dir. $82,750 $82,750 2023
Friends Of Camp Natoma Inc CA$524,955 Executive Director $104,969 $104,969 2023
Forget Me Not Childrens Services CA$422,423 Executive Dir. $101,912 $98,988 2024
Crickets Hope Inc CA$420,098 Executive Dir. $69,858 $67,854 2024
Oncology And Kids Inc CA$411,399 President & Ceo $65,000 $65,000 2023
Chrysalis House Inc CA$550,812 Executive Dir. $118,795 $112,413 2025
Daisys House CA$402,839 President $2,000 $1,943 2024
Children's Institute Of Watts CA$383,797 President $61,573 $61,573 2023
Project Night Night CA$580,125 Executive Director $126,000 $126,000 2023
Closegap CA$581,382 President/ceo $150,705 $146,381 2024
Magnolia Counseling CA$375,501 President $123,850 $120,297 2024
Campaign For Children And Families CA$374,666 Secretary $80,643 $78,329 2024
Childrens Book Project CA$370,560 Board Member $21,245 $21,245 2023
Worthy Of Love CA$369,020 President $83,000 $80,619 2024
International Association For Child Aid CA$365,647 President $65,000 $63,135 2024
Teen Esteem CA$669,470 Ceo $124,513 $117,823 2025
Foster Nation CA$671,256 Executive Director $103,000 $100,045 2024
Help One Child Mission To Children At Risk CA$695,215 Executive Director $82,528 $80,160 2024
Casa Of Kings County Inc CA$700,563 Executive Dir. $85,118 $82,676 2024
Rebuild California Alliance CA$702,164 President $108,000 $104,901 2024

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 default100th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted96th

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 (Dorina Timbol) 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 23 similarly situated organizations (Same NTEE sector (P30) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $146,474 is reasonable (approximately the 100th 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.