found vs earnings

found and earnings both are nouns.

Word	Noun	Adjective	Verb	Adverb
found	Yes	Yes	Yes	No
earnings	Yes	No	No	No

As nouns, earnings is a hypernym of found; that is, earnings is a word with a broader meaning than found:

Other hypernyms of found include pay, remuneration, salary, wage.

found (noun)	earnings (noun)
food and lodging provided in addition to money	something that remunerates
	the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)

found (adjective)	earnings (adjective)
come upon unexpectedly or after searching

found (verb)	earnings (verb)
use as a basis for; found on
set up or lay the groundwork for
set up or found