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PeerBasis
Compensation Comparability Determination

Kind Hearts San Diego

Executive Director / CEO

EIN 881119469
CA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Najma Rochdi-krim, Executive Director / CEO ($28,000) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Najma Rochdi-krim — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$300 total compensation of comparable organizations → $175,662 $28,000
$5,75710th
$29,31525th
$51,142Median
$83,15775th
$109,42890th
$28,000This org · 23rd
p10$5,757
p25$29,315
p50$51,142
p75$83,157
p90$109,428
$28,000

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
Coppers Dream Rescue CA$360,696 Senior Director $65,839 $65,839 2023
Hearts Connection CA$360,359 Director Of Organization $60,899 $60,899 2023
Freely In Hope CA$359,948 Exec. Dir. $63,288 $61,472 2024
Center For The Working Poor CA$359,276 Executive Director $5,500 $5,500 2023
Voice Of Including Community Equitably CA$362,472 Vice President $85,145 $85,145 2023
Healing Rhythms CA$365,562 Secretary $21,985 $21,985 2023
His Little Feet CA$367,606 Executive Dir. $63,600 $63,600 2023
Chiron Center Inc CA$370,186 Executive Dir. $21,000 $21,000 2023
Plug In South Los Angeles CA$350,306 Ceo $51,256 $49,785 2024
Success In Challenges Inc CA$350,090 Executive Director $44,590 $42,194 2025
Youth Recovery Connections CA$371,657 President & Ceo $92,930 $92,930 2023
Life Builders Incorporated CA$371,695 Ceo/president $135,206 $131,327 2024
Siskiyou Food Assistance Corporation CA$374,141 Executive Director $17,760 $16,806 2025
Able Community Development Foundation CA$375,244 President/ceo $70,000 $67,992 2024
Golden Rule Services CA$376,361 Fndr & Ex. Dir. $65,402 $65,402 2023
White Heart Foundation CA$344,162 Executive Di $48,000 $46,623 2024
Liberated Learning Community CA$342,567 President/program Coordinator $25,938 $25,194 2024
Cei Foundation CA$379,212 Executive Director Foundat $100,329 $97,451 2024
Monthly Miracles CA$381,822 President $75,000 $72,848 2024
Chasing 7 Dreams CA$381,906 President $75,843 $73,667 2024
Humanity Way Inc CA$382,982 President $75,698 $75,698 2023
Socialworks CA$338,436 Executive Director $125,004 $121,418 2024
Home On The Green Pastures CA$338,336 Executive Dir. $33,075 $33,075 2023
Center Of Vision Enhancement CA$337,737 Executive Director $20,388 $20,388 2023
Association Of California Comm CA$384,655 Interim Ed $104,695 $101,691 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 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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 (Najma Rochdi-krim) 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 112 similarly situated organizations (Same NTEE sector (P20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,000 is reasonable (approximately the 23rd 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.