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PeerBasis
Compensation Comparability Determination

The Declan Drumm Sullivan Memorial

Executive Director / CEO

EIN 276886934
IL · NTEE T30
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Barry J Sullivan, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 214 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

214 organizations qualified on sector, size, and geography 214 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,062 total compensation of comparable organizations → $346,012 $45,000
$12,03410th
$30,20025th
$58,364Median
$87,83975th
$135,25790th
$45,000This org · 38th
p10$12,034
p25$30,200
p50$58,364
p75$87,839
p90$135,257
$45,000

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 IL 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
Davis Health System Foundation Inc WV$509,478 Executive Director $161,074 $182,637 2023
Square One Education Network MI$509,265 Executive Di $88,580 $95,746 2023
Endless Highway Inc NY$512,435 Operations Director $82,774 $76,081 2024
The Methodist Foundation Of Ohio Incorporated OH$507,172 Executive Director $141,050 $151,959 2024
Academic Freedom Alliance NJ$514,624 Dir. Operations $99,543 $93,072 2023
🔒 209 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default38th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted24th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 214-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.