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PeerBasis
Compensation Comparability Determination

Hepburn Bootstrap Foundation Inc

Executive Director / CEO

EIN 391983506
WI · NTEE B820
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ellen Gilligan, Executive Director / CEO ($57,748) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,030 total compensation of comparable organizations → $236,482 $57,748
$3,30810th
$6,35925th
$16,666Median
$41,06775th
$59,16990th
$57,748This org · 87th
p10$3,308
p25$6,359
p50$16,666
p75$41,067
p90$59,169
$57,748

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Otho Davis Scholarship Foundat NJ$52,243 Exec Director $20,000 $16,608 2024
Fsa Scholarship Foundation TX$53,115 Executive Director $17,400 $16,666 2023
Ohio Contractors Association Advancement OH$51,788 Treasurer/secretary $49,422 $48,684 2024
Yau High School Sciences Awards MA$51,477 Treasurer/director $9,416 $8,102 2023
Airmen Memorial Foundation Inc MD$51,291 Treasurer $8,743 $7,602 2024
Wireless Infrastructure Association VA$53,833 President $42,749 $38,389 2024
Ilpa Scholarships Forever Inc IA$50,432 Executive Di $5,764 $6,043 2023
C J Francis Iii Foundation OH$49,811 Director; Treasurer $1,950 $1,921 2024
Nbs Classical Music Institute Inc PA$49,539 Consultant $5,500 $5,252 2023
Kll Memorial Scholarship Foundation KS$49,336 Treasurer $1,025 $1,030 2024
Project Zawadi Inc MN$49,152 Executive Direc $5,417 $4,979 2024
Independent Sports Club Of Central IL$55,835 Treasurer $3,200 $2,850 2025
The John R Mott Scholarship VA$49,049 Director $2,000 $1,796 2024
Harrison County Educational Foundat KY$48,958 Secretary/tr $6,000 $5,995 2024
Annie J Maccoll Charitable Trust FL$47,878 Trustee $22,519 $20,256 2023
Illinois Retail Merchants Association IL$47,132 Treasurer $43,138 $39,443 2024
Ibew Local 8 Scholarship Fund OH$46,880 Trustee $55,355 $56,139 2023
Bricklayers And Allied Craft Workers NY$58,095 Director/presid $144,276 $121,252 2024
Cahp Foundation Trust CA$46,539 Trustee $41,152 $33,049 2024
Aci-na Educational Foundation DC$58,619 President & Ceo $75,017 $61,225 2024
Clean Slate E3 Inc PA$46,304 President $45,261 $41,978 2024
Printing Industry Assoc Of Ga GA$45,988 Ex-officio $6,933 $6,675 2023
Pine Cone Foundation CA$45,312 President/cfo $50,000 $40,155 2024
Wsna Scholarship And Research WA$61,216 Secretary $2,065 $1,720 2024
California Association Of Winegrape CA$43,379 Executive Di $18,609 $14,945 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI cost of living and 2023 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 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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted89th

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 (Ellen Gilligan) 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 47 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,748 is reasonable (approximately the 87th 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.