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PeerBasis
Compensation Comparability Determination

Epicenter Foundation

Executive Director / CEO

EIN 852913976
CA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jin Sung, Executive Director / CEO ($29,847) against every comparable organization that fit the selection criteria — 115 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jin Sung — reported title “Founder and Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$309 total compensation of comparable organizations → $174,198 $29,847
$9,47610th
$29,41425th
$50,010Median
$77,95975th
$106,41590th
$29,847This org · 25th
p10$9,476
p25$29,414
p50$50,010
p75$77,959
p90$106,415
$29,847

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
Areivim Institute CA$274,642 Cfo, Secretary $4,192 $4,316 2023
The Fiatm Group Inc CA$272,219 Founder & Chair $76,628 $78,891 2023
Miracle Mile Community Practice CA$267,307 Executive Dir. $77,000 $77,000 2024
Central Works CA$282,412 Board Member, Company Co-director $54,210 $54,210 2024
Lanterns Global Inc CA$266,195 Ceo $16,220 $16,220 2024
Braided Wisdom Inc CA$266,071 Ceo & Executive Director $82,650 $82,650 2024
Alcohol And Drug Abuse Council CA$265,389 Cfo $127,253 $131,012 2023
Bay Area American Indian Council CA$265,338 Executive Director $28,167 $28,167 2024
Turnout Inc CA$264,625 Executive Director & Board Chair From 6/2024 $44,502 $44,502 2024
West Valley Water Polo Foundation CA$285,671 Vice President $51,000 $52,506 2023
Hope Refuge Inc CA$261,725 President $4,897 $5,042 2023
Voices Of The Forgotten Foundation Inc CA$287,659 President $33,435 $33,435 2024
San Francisco Students Back On Track CA$287,822 Director $96,000 $96,000 2024
People Partners Foundation CA$289,337 Executive Director $84,931 $84,931 2024
Senior Volunteer Services CA$259,241 Executive Dir. $32,068 $33,015 2023
A Touch From Above Lsm Inc CA$290,140 Treasurer $12,000 $11,691 2025
California Hands And Voices CA$291,242 Executive Director $45,250 $46,587 2023
Santa Barbara County Food Action Network CA$256,376 Executive Director $90,000 $90,000 2024
Infinite Flow Dance CA$295,575 Founding Artistic Director $4,500 $4,500 2024
Bloom Here Inc CA$252,741 Officer, Ceo $82,088 $82,088 2024
Passage To Real Life CA$249,913 President & Ceo $33,583 $34,575 2023
Gracies Giving Hands CA$248,343 Director Of Operations $368 $368 2024
Serve Reedley Inc CA$248,211 Program Director $51,787 $53,317 2023
Narrow Door CA$248,104 President, Director $65,658 $65,658 2024
Coaches Of Influence CA$245,135 Ceo $49,777 $49,777 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 default25th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted24th

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 (Jin Sung) 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 115 similarly situated organizations (Same NTEE sector (P20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,847 is reasonable (approximately the 25th 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.