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PeerBasis
Compensation Comparability Determination

The Mandatum Foundation

Executive Director / CEO

EIN 920499620
VA · NTEE W30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Byers, Executive Director / CEO ($14,500) against every comparable organization that fit the selection criteria — 85 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: Kimberly Byers — reported title “LEAD COACH”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,865 total compensation of comparable organizations → $624,053 $14,500
$14,67010th
$26,42425th
$49,396Median
$74,62475th
$99,02990th
$14,500This org · 9th
p10$14,670
p25$26,424
p50$49,396
p75$74,624
p90$99,029
$14,500

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 VA 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
Leroy O Buck Post No 7863 Vfw Inc PA$354,076 Employee $46,717 $47,007 2025
Mckinney-montgomery Post 141 OK$358,425 Finance Officer $24,788 $28,269 2024
Working Dogs For Vets TN$349,383 President $32,513 $34,483 2025
Sinking Spring Veterans Home Association PA$362,972 Treasurer $24,850 $26,424 2023
Idaho Veterans Network Corporation ID$347,789 Director $14,400 $15,456 2025
Special Ops Xcursions TN$366,586 President $55,000 $59,876 2024
Hunting With Heroes Inc WY$344,305 Sec-tres-director $18,000 $19,963 2024
Idaho Veterans Chamber Of Commerce ID$343,929 President $80,640 $91,470 2023
Vallejo Veterans Building Council CA$340,530 Building Manager $22,500 $20,717 2023
Heroes Linked CA$373,514 Ceo $154,418 $138,099 2024
Veteran Community Initiatives Inc PA$375,086 President $66,575 $68,760 2024
Vetgroup Inc NJ$376,568 Executive Dir. $51,491 $49,020 2023
Veterans Ride For Free CT$376,888 Secretary $18,200 $17,673 2024
Advocate DC$377,801 Officer $441,381 $401,147 2024
American Freedom Foundation FL$378,457 President $132,509 $132,732 2023
Hesperus AZ$381,890 Executive Director $86,154 $85,813 2024
Independence For Veterans Inc NJ$383,925 President $73,517 $69,989 2023
Department Of Illinois Vfw Auxiliary Inc IL$326,983 Secretary $14,600 $15,305 2023
Lake Belton Vfw 10377 TX$384,655 Quartermaster $14,400 $14,534 2025
American Legion Post 286 Inc FL$326,398 Past Command $18,820 $17,839 2025
Midwest Region Laborers Veterans IL$324,882 Legislative Director $139,724 $142,267 2024
Honoring Our Fallen CA$390,886 Ceo\founder $78,667 $70,353 2024
Honor Bell Foundation Inc CO$319,693 Executive Di $43,541 $43,240 2024
Outdoor Association For True Heroes Inc TX$391,677 Founder, Executive Directo $96,000 $99,457 2024
Texas National Guard Family Support Foundation TX$317,202 Executive Director/grant Manager $28,806 $29,843 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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)13th
Reportable pay only (column D), adjusted12th
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 (Kimberly Byers) 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 85 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,500 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.