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PeerBasis
Compensation Comparability Determination

Dreamtree Preschool By Usbks

Executive Director / CEO

EIN 993177087
WA · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jiyon Kim, Executive Director / CEO ($21,940) against every comparable organization that fit the selection criteria — 356 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Jiyon Kim — reported title “CENTER DIREC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

356 organizations qualified on sector, size, and geography 356 within the band form the benchmarked peer set.

Distribution of comparable compensation

$232 total compensation of comparable organizations → $492,874 $21,940
$4,92810th
$11,19125th
$30,217Median
$54,06675th
$92,50390th
$21,940This org · 41st
p10$4,928
p25$11,191
p50$30,217
p75$54,066
p90$92,503
$21,940

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
Prospect Community Library PA$74,397 Director $24,960 $27,802 2024
Pine Crest Rhf Housing Inc CA$74,406 President/ceo $76,739 $74,013 2024
Onnemi International Ministries TX$74,227 Vice President Missionary $30,296 $32,977 2025
Denny Family Foundation VT$74,178 President $46,571 $53,903 2023
Delores A Sachs Charitable Trust WI$74,789 Trustee $12,929 $15,082 2024
Pathways Early College Academy CA$74,912 Founding Director $55,502 $53,530 2024
Nymc - School Of Medicine Faculty NY$73,745 President, Ceo And Trustee $268,885 $279,400 2023
Creative Cooperative Nursery Inc MI$73,665 Executive Di $22,805 $27,068 2023
Kindred Spirits Canine Educationcenter CA$73,648 Executive Director $62,400 $61,961 2023
Schuylkill Valley Athletic Boosters Inc PA$75,214 Treasurer $599 $667 2024
Lift Womens Foundation IL$73,534 Executive Director $13,085 $14,368 2024
Sunnyside Community Redevelopment TX$75,251 President $8,220 $9,184 2024
Glen Ellyn Library Foundation IL$75,278 Development Dir $29,861 $32,790 2024
Presbyterian General Assembly Theological Seminary Inc GA$75,404 President & Chairman $30,000 $34,687 2023
Empowerment Farm Inc FL$75,476 Vice President $14,200 $14,900 2024
Trinitas School Of Nursing Student NJ$73,144 Trustee $3,000 $2,992 2024
The 506 Foundation Inc KS$73,052 Treasurer $3,600 $4,344 2024
Pensacola Bible Institute Inc FL$73,048 President $63,665 $66,802 2024
Vada Charitable Foundation Inc VA$75,990 President $90,961 $95,568 2025
Foundation For Coffee Knowledge IL$76,013 Ceo $2,500 $2,826 2023
Ntc Property Foundation Inc WI$72,724 Executive Director, Ex-officio $21,435 $25,004 2024
Acnpe NY$72,695 Executive Director $55,000 $55,511 2024
The Minority Scholars Program MD$72,635 President $3,628 $3,788 2024
Cores Inc MA$72,521 Executive Director $5,200 $5,219 2024
Wilmington Library Foundation Ii Inc DE$76,295 Executive Director $8,569 $9,648 2023

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 default41st
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted33rd

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 (Jiyon Kim) 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 356 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,940 is reasonable (approximately the 41st 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.