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PeerBasis
Compensation Comparability Determination

Seesaw Communities Inc

Executive Director / CEO

EIN 862949669
CA · NTEE J22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sam Keon Yoon, Executive Director / CEO ($59,298) against every comparable organization that fit the selection criteria — 97 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sam Keon Yoon — 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

97 organizations qualified on sector, size, and geography 97 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,592 total compensation of comparable organizations → $426,952 $59,298
$24,82510th
$54,41825th
$86,155Median
$108,03775th
$165,43790th
$59,298This org · 30th
p10$24,825
p25$54,418
p50$86,155
p75$108,037
p90$165,437
$59,298

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
The Reciprocity Collective CO$486,440 Executive Director $100,420 $108,313 2024
Operating Engineers Local 953 Journeyman NM$484,913 Executive Director $74,942 $90,668 2024
Matco Industries Inc OH$483,019 Ceo $112,724 $138,265 2023
Youngstown Area Electrical Joint Apprenticeship And Training Committee OH$491,486 Training Director $83,015 $101,824 2023
Local Union No 24 Dayton Area OH$491,755 Director $72,322 $88,709 2023
National Utility Industry Training Fund DC$493,105 Executive Director $156,342 $154,324 2024
The Workfirst Foundation NY$479,200 Former Chairman $36,848 $37,454 2024
Team Woofgang & Co Inc CT$494,715 Executive Director $102,038 $107,617 2024
The Rocky Mountain Mining Institute CO$475,435 Executive Director $152,652 $164,649 2024
Youth Design Center Inc NY$475,323 Executive Director $126,955 $129,043 2024
Fort Wayne Construction Trades IN$499,198 Project Mana $3,000 $3,467 2025
Valley Contractors Workforce Foundation CA$474,500 Executive Dir. $78,974 $76,708 2024
Hampton Roads Electrical Joint Apprent VA$473,472 Director $119,460 $129,745 2024
Sheet Metal Workers International Local LA$503,872 Executive Director $97,346 $124,135 2023
Embodywise CA$469,938 President $22,000 $22,000 2023
Curley's House Of Style Inc FL$506,165 President $19,500 $20,606 2024
We Are Hope Inc WI$466,247 Executive Director $67,173 $78,912 2024
Homeaid Austin Inc TX$454,432 Executive Director $90,017 $101,287 2024
Vickery Trading Company Inc TX$519,930 Board Chairman $32,692 $36,785 2024
Millers Crew Inc NC$520,221 Secretary/treasurer $72,000 $86,155 2023
Plumbers & Pipefitters Apprenticeship WY$450,707 Training Director $195,160 $235,072 2024
United Plant & Production Workers NY$448,179 Fund Admin $92,072 $96,350 2023
Jobs Of Hope Inc CO$446,303 Executive Director $65,849 $73,122 2023
Lafayette Electrical Joint Apprenticeship & Training Committee IN$444,967 Training Coordinator $70,005 $83,042 2024
New Century Foundation VA$443,191 President $81,424 $91,046 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted25th

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 (Sam Keon Yoon) 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 97 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,298 is reasonable (approximately the 30th 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.