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PeerBasis
Compensation Comparability Determination

Philomath Foundation

Executive Director / CEO

EIN 912126682
CA · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Dang, Executive Director / CEO ($29,040) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,424 total compensation of comparable organizations → $167,787 $29,040
$3,44510th
$12,29125th
$17,891Median
$23,31175th
$91,04890th
$29,040This org · 76th
p10$3,445
p25$12,291
p50$17,891
p75$23,311
p90$91,048
$29,040

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
Forever International Inc NC$45,550 President $5,100 $6,103 2023
Cfi Robotics Nfp IL$42,634 Executive Director $15,754 $17,422 2024
Healing In America CA$42,520 Executive Dir. $24,000 $23,311 2024
Mecklenburg Co Bus Edpartnershipinc VA$48,241 Director $16,000 $17,891 2023
Training Mission Aviation Inc PA$49,195 Secretary $2,983 $3,445 2023
Talent Learning Center Inc NY$39,884 President $12,000 $12,558 2023
Ipc Education Foundation IL$39,047 President $129,837 $143,582 2024
Colorado Municipal Judges CO$51,168 Exec Director $18,920 $20,407 2024
Nacm Scholarship Foundation Inc MD$38,260 President $18,945 $20,512 2023
Kauffman Fasttrac Inc MO$52,110 Board Member/treasurer $76,422 $91,048 2024
Citizens For Road Safety Texas TX$53,170 President $7,500 $8,439 2024
Roland-northern Bridge Company MD$36,312 Director $154,972 $167,787 2023
Peace Tax Foundation Inc DC$57,245 Executie Director $17,610 $17,896 2023
Agc Oregon Columbia Chapter Foundation OR$58,668 Executive Dir. $21,018 $21,955 2024
Actschools Incorporated KY$30,472 Headmaster $10,440 $12,291 2025
Mayor's Scholarship Fund Inc ID$60,237 Executive Di $12,032 $14,027 2025
Albany Fund For Education Inc NY$60,712 Executive Director $32,340 $33,843 2023
Milk And Honey Outreach Ministries Inc FL$61,407 Director $42,600 $46,346 2023
Shine Your Light CA$63,350 President/ceo $14,317 $13,906 2024
The Westbrook Education Foundation MN$63,748 Director $2,390 $2,656 2024
Maryland School For Jewish Education MD$65,942 President & Secretary $1,390 $1,424 2025

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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted67th

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 (Katherine Dang) 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 21 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,040 is reasonable (approximately the 76th 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.