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PeerBasis
Compensation Comparability Determination

Dunham House Inc

Executive Director / CEO

EIN 852199290
NE · NTEE W30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Colonel John D Folsom Ii Ret, Executive Director / CEO ($110,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$734 total compensation of comparable organizations → $560,222 $110,000
$4,33510th
$13,35125th
$29,224Median
$44,34475th
$69,89590th
$110,000This org · 98th
p10$4,335
p25$13,351
p50$29,224
p75$44,344
p90$69,895
$110,000

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 NE cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Burn Pits 360TX $239,581$55,802 990
Armed Forces Services CenterMN $240,858$43,567 990
Warrior Strong IncPA $236,873$69,895 990
Watson & Black American Legion Post 126PA $242,753$18,733 990
Lake County Honor FlightIL $234,502$26,989 990
Enlisted Assoc Of Natl Guard OTN $244,860$40,069 990
South Dade Womens Veterans Alliance IncFL $229,790$57,590 990
Amigo Air Sho IncTX $250,000$28,559 990
American Legion Post 233IL $250,649$39,949 990
Lutheran Military VeteransIN $227,755$61,167 990
Patriot Military Family FoundationNC $250,832$19,287 990
American Legion Post 13AK $226,785$30,748 990
Knott Alone--hold FastVA $225,184$14,540 990
Veterans Of Foreign WarsMN $224,089$9,180 990
MattersvilleCO $255,780$10,556 990
American Legion Post #144MI $256,579$29,666 990
Veterans Of Foreign Wars Post 614NM $221,500$11,984 990
Utah Veterans AllianceUT $258,394$44,344 990
Joint Service Special OperationsMT $258,941$40,089 990
Veterans Of Foreign WarsCA $216,406$4,335 990
Veterans Of Foreign Wars DepartmentDE $266,283$53,214 990
Bourn Free FoundationNV $267,799$8,388 990
Paralyzed Veterans Of America North CentSD $268,925$88,324 990
Peoples Foundation For Connecting Community Military & VeteransCA $207,511$1,240 990
Dtom 220 FoundationSD $207,188$38,074 990

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 NE 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted98th

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 (Colonel John D Folsom Ii Ret) 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 81 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,000 is reasonable (approximately the 98th 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). 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.