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PeerBasis
Compensation Comparability Determination

Washington Mindcare Institute

Executive Director / CEO

EIN 824753757
VA · NTEE P40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Eunhee Grace Song, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Eunhee Grace Song — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,120 total compensation of comparable organizations → $136,976 $36,000
$14,01110th
$30,02325th
$49,508Median
$67,11675th
$88,05390th
$36,000This org · 32nd
p10$14,011
p25$30,023
p50$49,508
p75$67,116
p90$88,053
$36,000

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
National Safe Haven Alliance AZ$205,556 President $43,264 $45,539 2023
The Remedy Project GA$205,916 Executive Director $43,333 $49,643 2022
Give For A Smile CA$206,436 Director $27,309 $25,069 2024
Pregnancy Help Center Of Williamson County TX$206,654 Executive Director $41,481 $45,414 2023
Little Hands A Parent Child Center CA$203,667 Executive Dir. $69,413 $65,602 2023
Pattys Hope VA$203,539 Executive Director $49,109 $50,408 2024
Tahoe Childrens Foundation NV$206,916 Executive Director $63,000 $67,134 2024
Pregnancy Resources Of Mississippi MS$202,384 Executive Director $42,024 $51,227 2023
Family Lines MT$208,913 Founder Manager $88,000 $100,843 2024
Parenting Special Kids Network Inc AZ$209,059 Ceo/president $91,380 $93,427 2024
Trotter House Of Evansville Inc IN$201,252 Chief Executive Officer $31,503 $36,361 2023
Lane County Diaper Bank OR$209,574 Director $30,191 $29,806 2024
Beyond New Beginnings MN$209,746 Executive Director $50,001 $54,075 2023
Legacy Family Network Foundation OK$209,839 Ames $48,400 $56,658 2024
Chester-andover Family Center VT$200,245 Thrift Shop Manager $26,794 $28,670 2024
Pregnancy Aid Inc Of Eastern MI$210,563 Executive Di $40,300 $44,220 2024
Alliance For Law And Liberty Inc TN$211,654 President/secretary $23,232 $25,961 2024
Zoe Ministries Inc TN$212,693 Director $33,190 $38,183 2023
Ab Ourhistory MN$214,037 Ceo $2,725 $2,947 2023
Center For Mighty Marriages And Families Inc TX$216,120 President $86,500 $91,986 2024
Hawaii Family Forum HI$193,474 President / Ceo $62,452 $61,197 2023
Lasalle County Casa IL$217,450 Executive Dir. $69,499 $74,782 2023
Pathway Resource Center AR$217,625 Board Member $30,000 $35,849 2024
Resources Of Hope Inc IN$218,580 Executive Director $32,307 $37,288 2023
Coastal Counseling Center Inc GA$219,517 Executive Di $27,495 $31,498 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2025 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 default32nd
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted31st

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 (Eunhee Grace Song) 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 130 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 32nd 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.