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PeerBasis
Compensation Comparability Determination

The Nctu Foundation

Executive Director / CEO

EIN 811054496
CA · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jasmine Kuen, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $190,067 $1,500
$22,09210th
$41,60025th
$65,453Median
$90,52175th
$126,26890th
$1,500This org · 2nd
p10$22,092
p25$41,600
p50$65,453
p75$90,521
p90$126,268
$1,500

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
Afghan-american Community Organization CA$306,716 Executive Dir. $94,092 $94,092 2024
The Kaleidoscope Institute CA$301,635 Executive Dir. $100,733 $103,708 2023
Cead - Center For Education And Academic Development CA$300,739 President $64,500 $64,500 2024
Altura Credit Union Foundation CA$296,086 Ceo $40,924 $42,133 2023
Blockchain Acceleration Foundation CA$318,194 Head Of Operations $53,162 $53,162 2024
Marshmallow Minds CA$324,319 Ceo $64,500 $66,405 2023
National Veterans Transition CA$282,384 President/executive Direct $37,500 $37,500 2024
Yours Humanly CA$330,099 Ceo $72,000 $72,000 2024
Foundation For Santa Barbara High School CA$276,838 Executive Director $50,592 $50,592 2024
Center For Mathematics And Teaching Inc CA$335,180 Vice President $86,718 $89,279 2023
Lead California CA$339,024 Executive Director $190,067 $190,067 2024
Words In The Wild CA$270,630 Executive Dir. $24,320 $24,320 2024
Community Alliance For Learning CA$345,986 Executive Dir. $57,105 $55,633 2025
Glaucoma Research And Education Group CA$348,575 Research Director $40,000 $40,000 2024
Courage Foundation CA$261,475 Director Of Program Development/ Le $90,000 $90,000 2024
The Allyance Inc CA$256,624 Director $12 $12 2023
Yes We Can World Foundation CA$357,183 Chief Executive Officer $45,000 $45,000 2024
Apples To Zucchini Cooking School CA$358,656 Executive Director $25,040 $25,040 2024
Inspire Learning Academy CA$250,570 President $57,000 $57,000 2024
Mindcatcher Education CA$365,704 Ceo $134,060 $138,020 2023
Tracy Chamber Of Commerce CA$244,979 Ceo $78,900 $81,230 2023
Peacemakers Inc CA$239,222 Founding Director $13,000 $13,384 2023
California Victor University CA$372,829 President $24,000 $24,000 2024
Joseph And Edna Josephson Inst Of Ethics CA$374,983 President $129,226 $129,226 2024
Everlasting Education Inc CA$376,802 Board Member/executive Director $75,273 $75,273 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 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 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted2nd

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 (Jasmine Kuen) 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 48 similarly situated organizations (Same NTEE sector (B90) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 2nd 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.