Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sundown M Foundation

Executive Director / CEO

EIN 911469893
WA · NTEE F20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Munson, Executive Director / CEO ($28,878) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,787 total compensation of comparable organizations → $157,460 $28,878
$5,93610th
$12,19325th
$17,613Median
$49,00475th
$68,31690th
$28,878This org · 64th
p10$5,936
p25$12,193
p50$17,613
p75$49,004
p90$68,316
$28,878

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 WA 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 Openminds Foundation CA$40,330 Executive Director $1,800 $1,787 2023
C3 Pastoral Ministries Inc OK$38,321 Ceo $24,000 $30,390 2023
Still Wind Ministries Inc SC$38,207 Executive Director $14,830 $17,280 2024
Ground For Growth Inc GA$41,154 President $5,000 $5,615 2024
Phoenix Houses Of New York Inc NY$36,699 President & Ceo $67,941 $68,572 2024
Bloom In The Dark Inc TN$43,599 President Chairman $18,125 $21,908 2023
Virginia Crisis Intervention Team Coalition VA$34,160 President $12,000 $13,323 2023
Resilience Across Borders Inc MD$44,588 Executive Director $15,608 $16,780 2023
Arise CO$33,988 Executive Di $61,632 $66,008 2024
Country Valley Industries Inc NY$46,243 Chief Executive Officer $35,005 $35,330 2024
Whistleblowers Of America FL$47,484 Vice President $22,126 $23,216 2024
Grace Abounds AR$31,164 Therapist- Executive Director $79,040 $102,166 2023
Center South Housing Development PA$48,315 Director Of Construction $13,787 $15,810 2023
Dutchess Arc Foundation Inc NY$30,091 Executive Director (Started 3/23) $51,546 $53,562 2023
Gls Legacy Inc TX$30,057 President $5,000 $5,586 2024
Douglas Gardens Community Mental Health FL$29,374 Chief Executive Officer $8,167 $8,822 2023
Helping Our Mentally Ill Experience CA$51,272 President & Ceo $67,023 $64,642 2024
Shdc No 7 Inc HI$52,204 Exec Dir/asst. Secretary $12,721 $13,097 2023
Lighthouse For New Hope TX$53,527 Development Director $15,600 $17,945 2023
Reclaiming Victory Ministries Inc OR$57,764 President $11,135 $11,891 2023
2nd Chance Ministries Community Developm NY$58,009 Board Member $9,050 $9,404 2023
Caring Residential Services Iii Inc NJ$58,960 Pres And Exec Director Ope $157,895 $157,460 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default64th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted82nd

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 (Scott Munson) 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 22 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,878 is reasonable (approximately the 64th 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.