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PeerBasis
Compensation Comparability Determination

Winter Walk Inc

Executive Director / CEO

EIN 920734185
MA · NTEE L12
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paulina Kusiak Daigle, Executive Director / CEO ($22,000) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Paulina Kusiak Daigle — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,055 total compensation of comparable organizations → $143,418 $22,000
$20,70210th
$37,87225th
$55,520Median
$72,74175th
$123,83690th
$22,000This org · 11th
p10$20,702
p25$37,872
p50$55,520
p75$72,741
p90$123,836
$22,000

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 MA 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
New Start Housing Partners Inc FL$484,171 President $72,500 $75,792 2024
Bhi Foundation Inc IN$488,933 Director & President/ceo $47,926 $57,905 2023
Suncoast Charities For Children Inc FL$460,955 Executive Director $128,480 $134,314 2024
Triad Properties CA$516,795 Executive Director $5,400 $5,189 2024
Housing Action Coalition Of Waukesha County Inc WI$518,413 Executive Director $40,031 $46,524 2024
Central Texas Housing TX$443,368 Ceo $24,570 $27,351 2024
St Joseph's Villa Foundation VA$438,996 Former Ceo $32,616 $36,080 2023
Trees Of Hope TX$544,506 Executive Director $52,500 $60,168 2023
Penick Village Foundation Inc NC$409,111 Ceo $37,613 $43,249 2024
Bridge Support Corporation CA$393,161 President $47,242 $46,736 2023
Home Builders Association Of Greater Lansing MI$391,568 Ceo $100,922 $119,345 2023
Community Technology Alliance CA$377,513 Ceo $61,538 $60,880 2023
Kingswood Senior Living Community MO$618,299 Foundation Director $895 $1,055 2024
Community Housing Fund OR$618,552 Executive Dir. $138,779 $143,418 2024
Disrupt Gives TX$351,505 Advocacy Executive Director $57,124 $63,589 2024
Opportunity Link Inc MT$634,779 Executive Director $98,768 $118,478 2024
Faithworks Inc VA$329,503 President $30,000 $32,234 2024
Western Home Foundation Inc IA$692,051 Chief Executive Officer $42,357 $53,135 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted0th

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 (Paulina Kusiak Daigle) 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 18 similarly situated organizations (Same NTEE sector (L12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,000 is reasonable (approximately the 11th 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.