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PeerBasis
Compensation Comparability Determination

Willard J Houghton Foundation

Executive Director / CEO

EIN 222325519
NY · NTEE T90Z
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Dr Wayne D Lewis Jr, Executive Director / CEO ($18,742) against every comparable organization that fit the selection criteria — 8 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: Dr Wayne D Lewis Jr — reported title “PRESIDENT, HOUGHTON UNIVERSITY”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

8 organizations qualified on sector, size, and geography 8 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,730 total compensation of comparable organizations → $127,847 $18,742
$20,22310th
$27,05725th
$46,889Median
$72,98575th
$115,13690th
$18,742This org · 13th
p10$20,223
p25$27,057
p50$46,889
p75$72,985
p90$115,136
$18,742

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 NY 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
Bread Inc DC$527 Bread For Ci $25,455 $24,720 2024
Battelle Charities Foundation OH$319 Director/asst Secretary $105,945 $127,847 2023
The National Children's Guild Fund Inc MD$263 Chief Executive Officer $9,134 $9,730 2023
The Bachmann-strauss Dystonia & Parkinson Foundation Of Mount Sinai Inc NY$255 President & Chair $60,615 $60,615 2024
Blue Water Ymca Foundation MI$708 President $23,670 $27,836 2023
Okada Family Foundation Inc TX$750 Cfo $29,957 $33,162 2024
Ibew Disaster Fund Nyc Inc NY$755 President $109,689 $109,689 2024
Hrsa-ila Welfare Fund VA$867 Administrator $56,854 $60,750 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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), adjusted0th
All sources (D + E + F), adjusted38th

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 Wayne D Lewis Jr) 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 8 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.5–2× revenue).
  3. The authorized body determined that total compensation of $18,742 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.