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PeerBasis
Compensation Comparability Determination

Wisconsin Institute Of Certified Public

Executive Director / CEO

EIN 237109897
WI · NTEE B82
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Tammy Hofstede, Executive Director / CEO ($31,595) against every comparable organization that fit the selection criteria — 139 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$370 total compensation of comparable organizations → $232,832 $31,595
$6,33910th
$15,29725th
$36,610Median
$60,41375th
$87,09890th
$31,595This org · 44th
p10$6,339
p25$15,297
p50$36,610
p75$60,413
p90$87,098
$31,595

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 WI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Moringa For LoveCA $160,318$26,968 990
Illinois Real Estate EducationalIL $160,469$26,551 990
Community Choice Foundation IncMI $160,670$79,140 990
Steven G Mihaylo Big Bear High SchoolCA $158,603$9,666 990
Agriculture Scholarship Centre For BasisFL $158,433$67,464 990
California Farm Bureau ScholarshipCA $158,082$39,024 990
Ufcw Inland Empire Charity FoundationCA $157,556$13,142 990
The Vta Memorial FoundationAZ $157,458$5,688 990
Ucef Fund IncNY $157,427$5,624 990
Construction Management AssociationVA $163,271$43,228 990
Opportunity Rising FoundationTX $156,694$18,819 990
Acec CaliforniaCA $156,675$51,987 990
Denver Metro Convention & VisitorsCO $164,142$59,180 990
Academic Coaching Services Acs FoundationNV $156,000$76,304 990
Girls On The Run Central KentuckyKY $155,532$63,664 990
International Interior Design Assoc FdnIL $165,445$42,024 990
Forever 49 FoundationOH $154,499$3,042 990
The Rev John P Smyth Standing TallIL $166,175$50,555 990
Florida Home Builders Foundation IncFL $154,228$44,831 990
Committee For Excellence InVA $153,577$22,189 990
The Derby Johnson Banks Foundation IncGA $151,265$47,070 990
Alabama Realtors FoundationAL $169,425$23,027 990
Faces Of Valor Usa IncMD $150,492$44,760 990
Cwa Joe Beirne FoundationDC $170,089$36,548 990
Camden County Hero Scholarship Fund IncNJ $149,181$59,478 990

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 WI 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 default44th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted87th

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 (Tammy Hofstede) 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 139 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,595 is reasonable (approximately the 44th 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). 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.