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PeerBasis
Compensation Comparability Determination

E H & H D Bailey Memorial Trust

Executive Director / CEO

EIN 046731306
MA · NTEE T900
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph J Grant, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Joseph J Grant — reported title “Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,297 total compensation of comparable organizations → $259,419 $6,000
$15,33210th
$40,86625th
$56,175Median
$100,44475th
$132,89090th
$6,000This org · 13th
p10$15,332
p25$40,866
p50$56,175
p75$100,444
p90$132,890
$6,000

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
Bessie Green Community Inc NJ$409,309 Executive Di $56,538 $56,175 2024
The Jane And Arthur Flippo Endowment VA$398,946 Treasurer $57,284 $61,550 2024
Mighty Acorn Foundation IN$453,917 President $43,700 $51,284 2024
Sav-a-life Of The Mississippi Gulf MS$352,354 Executive Di $50,808 $64,832 2023
Lesta Hoel Memorial Trust Fund OR$340,716 President & Ceo $40,374 $41,724 2024
Harry Weinberg Family Foundation Inc MD$504,295 President & Public Dir. Until 07/24 $30,197 $31,416 2024
Hebrew Free Loan Association Of PA$507,964 Executive Director $87,192 $96,761 2024
W F Bisbee J G O Rourke Tte ME$521,317 Trustee $119,733 $133,420 2024
Louix Dor Dempriey Foundation CA$521,715 President/ceo $137,466 $132,094 2024
Northwest Ct Community Foundation Trust CT$317,614 President $248,630 $259,419 2024
Margaret E Moul Foundation PA$549,729 Chief Executive Officer $4,154 $4,610 2024
Estes Palmer Foundation MI$584,940 President $2,000 $2,297 2024
Wood Naomi Uw PA$590,821 Co-trustee $36,051 $40,007 2024
Mt Vernon Columbus Club Inc VA$620,716 Special Events Manager $48,538 $53,694 2023
Environmental Health Trust WY$629,192 Executive Director $87,382 $104,127 2024

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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted7th

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 (Joseph J Grant) 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 15 similarly situated organizations (Same NTEE sector (T90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 13th 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.