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PeerBasis
Compensation Comparability Determination

Lumen Inc

Executive Director / CEO

EIN 822095289
VA · NTEE Q054
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jieun Baek, Executive Director / CEO ($19,140) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jieun Baek — 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

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,971 total compensation of comparable organizations → $253,355 $19,140
$18,01710th
$43,51125th
$71,586Median
$87,86375th
$121,42790th
$19,140This org · 13th
p10$18,017
p25$43,511
p50$71,586
p75$87,863
p90$121,427
$19,140

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 VA 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
Coalition For Integrity Inc DC$172,861 President & Ceo $287,000 $253,355 2024
Intelligence And National Security VA$184,109 President $45,841 $44,526 2024
Alaska World Affairs Council AK$167,258 President/ce $79,434 $78,653 2023
Americans For A Safe Israel Inc NY$189,141 Director $95,680 $86,975 2024
Fp21 DC$164,398 Treasurer & Ceo $139,423 $123,078 2024
Carey Institute For Global Good Inc NY$193,593 President $11,567 $10,825 2023
Integrative Strategies Forum Inc MD$196,907 Executive Director $91,659 $88,751 2023
American Security Council FL$145,098 Executive Di $71,654 $67,715 2024
The Westminster Institute VA$145,000 Director $43,750 $42,495 2024
Media Caravan Inc NY$130,863 President $78,750 $71,586 2024
The Caux Round Table MN$128,200 Executive Dir. $5,000 $4,971 2024
Policy And Economic Research NC$230,371 President $66,875 $71,565 2023
World Affairs Council Of Arizona Inc AZ$238,456 Executive Director $81,003 $80,683 2023
Nautilus Of America Inc CA$250,590 Executive Dir. $133,007 $118,950 2023
Armenian National Institute Inc DC$255,188 Director $31,693 $28,804 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted13th

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 (Jieun Baek) 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 15 similarly situated organizations (Same NTEE sector (Q05), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,140 is reasonable (approximately the 13th 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.