Elaine Yim

Elaine Yim specializes in tax-exempt executive compensation evaluations (“Intermediate Sanctions” reviews) and provides support on all compensation matters including executive and board compensation program evaluation, annual and long-term incentive structures, and performance measurement guidelines. She participates in an array of client engagements in multiple industries including healthcare, universities, foundations, research institutes, life sciences and technology, among others.

Prior to joining FW Cook in 2010, Elaine was an analyst at Presidio Pay Advisors for executive and board compensation matters. She also specialized in the development of pay structure strategies and broad-based salary management for privately owned companies across all sectors.

Relevant Experience

• Total Compensation Reviews and Competitive Comparisons
• Tax-Exempt Organizations and “Intermediate Sanctions” Reviews
• Executive Salary Structures
• Strategic Incentives
• Director Compensation
• Equity Incentives
• Performance Measurement

Publications

July 21, 2025
The One Big Beautiful Bill Act and Its Impact on IRC Section 4960: What Tax-Exempt Organizations Need to Know
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August 21, 2023
Observations from FW Cook’s 2023 Report on ESG Measure Use in Incentive Plans
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August 10, 2023
2023 Use of Environmental, Social, and Governance Measures in Incentive Plans
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January 10, 2022
Delivering on Diversity
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November 1, 2011
The 2011 Director Compensation Survey
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