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PeerBasis
Compensation Comparability Determination

De Marchena-huyke Foundation

Executive Director / CEO

EIN 874202649
CA · NTEE T30
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Niemetz, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 16 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: David Niemetz — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,556 total compensation of comparable organizations → $184,936 $24,000
$5,65410th
$33,60525th
$65,883Median
$83,51775th
$137,90990th
$24,000This org · 25th
p10$5,654
p25$33,605
p50$65,883
p75$83,517
p90$137,909
$24,000

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 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
Wounded Heroes Of America CA$214,144 President & Ceo $75,000 $76,984 2024
Million Kids CA$197,798 Director Ceo $42,000 $43,111 2024
Shane Mcconkey Foundation CA$220,153 President $50,000 $51,323 2024
Equality And Inclusion In Hospitality Inc CA$196,022 President/director $100,000 $102,646 2024
Creating Caring Communities CA$229,516 Executive Director $22,953 $23,560 2024
Full Circle Fund CA$232,350 Executive Dir. $54,687 $57,792 2023
Isaiah House Inc CA$182,904 President $7,700 $8,137 2023
Velocity Entrepreneurial Drive CA$239,741 Executive Di $110,000 $116,245 2023
Biletnikoff Foundation CA$244,689 Executive Direc $73,500 $75,445 2024
The Professional Peace Officers Star And CA$171,548 President $2,490 $2,556 2024
Torch Foundation CA$162,480 President & Ceo $151,000 $159,573 2023
Sunsar Maya Inc CA$270,320 Executive Director $70,000 $73,974 2023
Admin Hub CA$273,229 President/ceo $72,996 $77,141 2023
The Flagstone Initiative Inc CA$283,828 Ceo $175,000 $184,936 2023
Peace For The Persecuted CA$296,669 President $3,000 $3,170 2023
The Blessing Center Inc CA$306,191 President $36,000 $36,953 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 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 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)25th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted19th

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 (David Niemetz) 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 16 similarly situated organizations (Same NTEE sector (T30) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 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.