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PeerBasis
Compensation Comparability Determination

Faulkner University Foundation

Executive Director / CEO

EIN 061697483
AL · NTEE T30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Billy D Hilyer, Executive Director / CEO ($48,780) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dr Billy D Hilyer — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$799 total compensation of comparable organizations → $91,159 $48,780
$1,84110th
$4,21125th
$25,383Median
$39,46575th
$55,37390th
$48,780This org · 78th
p10$1,841
p25$4,211
p50$25,383
p75$39,465
p90$55,373
$48,780

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 AL 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
Linda And G Arnold Kaufman MD$6,819 President & Public Dir. Until 07/24 $30,197 $25,383 2024
Ccf Real Estate Holdings 2 CA$7,022 President $66,677 $51,765 2024
The Molly Lawson Foundation Inc AZ$6,768 Secretary & Treasurer (Thru 12/23) (Non-voting) $29,610 $25,602 2024
Afc Public Foundation AZ$7,056 President $924 $799 2024
Kay Andrews Educational Foundation FL$7,340 Officer $55,000 $49,787 2022
Albert L Schultz & Janet A Schultz CA$5,884 Assistant Treasurer (From 5/30/24) $50,736 $39,389 2024
The Howard Fund TN$8,089 President - Comm. Fndn. Gr. Chatt. $32,548 $30,760 2024
Say Hey Foundation Inc CA$5,556 Treasurer $43,588 $34,839 2023
Model Transitions Foundation CA$8,273 President/ceo (Started 11/14/22) $3,439 $2,749 2023
La Frontera Conservation Fund TX$5,500 Vp/director $101,360 $91,159 2024
Dan River Non-profit Network VA$8,575 Executive Director $62,965 $56,275 2023
Wings Over Memphis Inc TN$8,684 President $4,155 $4,043 2023
De Nosotros Foundation Inc MA$8,745 President $5,610 $4,666 2023
Soar Youth And Adult Choir CO$4,938 Music Director $1,800 $1,598 2023
Toledo Community Foundation OH$4,899 Secretary/treasurer Thru August 2024 $61,652 $58,709 2024
Charitable Holdings Ii TX$4,700 Asst Secretary $24,570 $22,097 2024
Community Vision Inc DC$9,218 President $21,263 $16,776 2024
Howe Family Foundation KS$9,293 President, Ceo, & Secretary $6,270 $6,090 2024
Otis Wilson Charitable Association IL$9,311 President $4,767 $4,338 2023
Allen A Bailey Endowment NC$9,405 Exec Dir - N $1,688 $1,614 2023
Huhlein Memorial Trust MI$9,758 Co-trustee $4,401 $4,084 2024
Community Foundation Real Estate NC$9,804 Vp & Secretary $29,355 $28,076 2023
Scholnick Family Foundation OH$10,098 Treasurer $40,331 $39,540 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL cost of living and 2023 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 AL 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 default78th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted39th

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 (Dr Billy D Hilyer) 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 23 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,780 is reasonable (approximately the 78th 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.