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PeerBasis
Compensation Comparability Determination

Dandelion House

Executive Director / CEO

EIN 863866831
OR · NTEE P85
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Fumiaki Tosu, Executive Director / CEO ($11,470) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,095 total compensation of comparable organizations → $103,128 $11,470
$16,44610th
$24,82225th
$53,846Median
$66,18975th
$80,14990th
$11,470This org · 9th
p10$16,446
p25$24,822
p50$53,846
p75$66,189
p90$80,149
$11,470

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 OR 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
Shelter Tech CA$231,418 Co - Executive Director $80,000 $74,387 2024
Wave Project MI$228,420 Executive Director $20,000 $22,886 2023
Brian Gibbons Homeless Outreach Inc CT$224,973 Program Director $78,375 $79,131 2024
New Futures Inc AL$237,789 Executive Director $53,700 $62,471 2024
Henderson County Homeless Ministry TX$239,860 Executive Dir. $21,500 $23,843 2023
Family Promise Of Greater Chattanooga TN$240,312 Executive Director (Ended July 2025) $47,572 $53,846 2024
Homeless Hookup OH$219,275 Executive Director $60,783 $69,324 2024
Haight Ashbury Food Program CA$215,790 Treasurer $23,000 $21,386 2024
Ncompass OR$246,301 Executive Dir. $34,670 $35,694 2023
The Samaritan Well Inc IL$248,473 Executive Director $56,661 $58,437 2025
Next Step Ministries Inc NM$211,130 President $49,609 $59,153 2023
Power Safe Place Resource Center Of Virginia VA$210,475 Executive Director $33,963 $36,355 2023
Weaver Foundation WA$250,008 Executive Director $72,324 $71,786 2023
Second Chances Inc MA$255,587 Ceo President $106,575 $103,128 2024
Artist Mentorship Program OR$203,809 Executive Director $87,850 $90,445 2023
Would-works Inc CA$203,244 Executive Director $38,582 $35,875 2024
Hands And Feet Foundation FL$258,760 President $80,740 $81,676 2024
Shower The People TN$200,531 Executive Director $45,000 $50,935 2024
Love-a-child Missions CA$261,556 Secretary Treas $5,479 $5,095 2024
Dignity Project CO$263,060 Ceo $74,800 $77,234 2024
Lee County Homeless Coalition Inc FL$266,454 Former Executive Director $70,327 $73,243 2023
Blankets Of Hope Inc NY$269,048 President & Ceo $65,385 $63,623 2024
Streetlives Inc NY$273,779 Executive Dir. $70,000 $68,113 2024
Homemade Hope For Homeless Children TX$274,764 Exec. Director $86,536 $95,966 2023
Community On The Rise AL$277,666 Executive Di $86,658 $100,812 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted9th

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 (Fumiaki Tosu) 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 47 similarly situated organizations (Same NTEE sector (P85), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,470 is reasonable (approximately the 9th 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.