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PeerBasis
Compensation Comparability Determination

Hoyt Foundation Inc

Executive Director / CEO

EIN 222940515
MA · NTEE P80
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Zoe Hoyt, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 283 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

283 organizations qualified on sector, size, and geography 283 within the band form the benchmarked peer set.

Distribution of comparable compensation

$675 total compensation of comparable organizations → $421,716 $5,000
$19,46110th
$41,03125th
$64,015Median
$84,13775th
$100,44690th
$5,000This org · 2nd
p10$19,461
p25$41,031
p50$64,015
p75$84,137
p90$100,446
$5,000

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
Carribean Equality Project Inc NY$351,131 Executive Director $54,120 $56,030 2023
The Way 2 Serve Inc AL$351,778 President $80,500 $96,779 2024
Hartford Artisans Weaving Center Inc CT$349,093 Executive Director $75,000 $78,255 2024
Seniors Vs Crime Inc FL$352,975 President $37,560 $38,254 2025
Caroline Baird Crichfield Fund For Women VT$353,749 Vice President $22,600 $26,062 2023
Soleana Stables TX$354,040 Executive Director $85,000 $94,619 2024
Planned Lifetime Assistance Network Of Arizona Inc AZ$355,075 Executive Director - President $97,977 $107,955 2023
Waterfall Foundation AK$355,161 Ex. Director/secr. $36,000 $38,301 2024
Rebuilding Together Fargo-moorhead ND$355,535 Executive Di $57,750 $70,525 2024
Corazon A Corazon IL$345,264 Executive Dir. $60,000 $65,642 2024
Po-mar-lin Fire Company PA$356,227 President $13,012 $14,440 2024
Hogans Junior Golf Foundation NE$344,706 Executive Director $23,695 $29,198 2023
Waterville Valley Adaptive Sports NH$344,040 Executive Director $21,104 $21,685 2024
Supporting The Taylor House Inc CA$357,458 Executive Dir. $14,808 $14,649 2023
Senora Woods Retirement Community MI$357,572 President & Ceo $31,878 $37,698 2023
Target Evolution Incorporated TX$358,079 Executive Director $72,420 $80,616 2024
Flywheel Foundation NC$358,465 Executive Di $74,301 $85,434 2024
Suzerain SC$342,464 Executive Di $55,000 $63,852 2024
Friendship Adventures WA$358,783 Board Chairman, Exec Direc $24,500 $25,131 2023
Art Spark Texas TX$358,886 Executive Director $62,868 $69,983 2024
Autism Society Of Maine ME$342,179 Executive Director (Former) $56,638 $61,486 2025
New Kids Production & Design Inc GA$359,112 Executive Director $30,300 $33,903 2024
House Of The Good Shepherd Of TN$359,671 Executive Di $90,516 $109,007 2023
Forest Ridge Manor Inc TN$359,832 Secretary $26,880 $31,442 2024
Creede Early Learning Center CO$360,015 Executive Di $62,807 $67,019 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted2nd

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 (Zoe Hoyt) 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 283 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 2nd 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.