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PeerBasis
Compensation Comparability Determination

Emilie M Bullowa Memorial Endowment Of

Executive Director / CEO

EIN 237216274
NY · NTEE N20I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Stockton, Executive Director / CEO ($18,549) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,121 total compensation of comparable organizations → $160,924 $18,549
$4,69710th
$13,21225th
$30,254Median
$44,18475th
$62,69790th
$18,549This org · 33rd
p10$4,697
p25$13,212
p50$30,254
p75$44,184
p90$62,697
$18,549

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.

OrganizationStateTotal revenueTotal compSource
Horses N Heroes Of Marion County IncFL $171,832$8,109 990
Reach Therapeutic Riding CenterTX $172,591$45,479 990
Pacesetters Baseball IncNE $176,383$12,499 990
Backwoods Christian Camp IncAL $162,108$34,432 990
Kids At HeartCO $177,637$70,036 990
Midcourse Correction Challenge CampincMI $177,960$3,427 990
Kids & Pros IncFL $178,598$52,033 990
Humanity In Unity IncCO $158,643$45,065 990
Women Leaders Forum Of The CoachellaCA $181,428$9,943 990
Lake Hamilton Bible CampAR $185,282$16,171 990
Kaneco AssociationIL $152,576$13,797 990
Friendly Hills Charitable Foundation IncOH $151,457$13,449 990
Instruments 4 LifeFL $187,724$67,575 990
Grindstone Lake Bible CampMN $188,628$21,953 990
Camp Pattersonville IncNY $146,633$40,000 990
Freedom CenterVA $145,772$44,003 990
Seeker Springs Ministry IncLA $144,919$20,941 990
Partners In Adventure IncVT $194,419$34,530 990
Friends Of Wisconsin Camp Tapawingo CorporationWI $143,915$60,097 990
Fort Hope IncCA $137,759$36,401 990
The Kentucky State Police Foundation IncKY $135,860$92,043 990
Camp Magical MomentsID $204,519$24,069 990
Greater Hamilton Homes IncMD $133,766$29,726 990
Ironbull IncWI $205,098$41,665 990
Monroe County Education Foundation IncWV $133,506$23,697 990

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 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 default33rd
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted98th

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 (Richard Stockton) 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 52 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,549 is reasonable (approximately the 33rd 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.