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PeerBasis
Compensation Comparability Determination

Ivan & Caroline Wilson Memorial

Executive Director / CEO

EIN 426528237
IA · NTEE T99Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gary T Gee, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Gary T Gee — 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

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$458 total compensation of comparable organizations → $177,658 $15,000
$7,01410th
$23,98325th
$45,925Median
$72,99675th
$89,09190th
$15,000This org · 18th
p10$7,014
p25$23,983
p50$45,925
p75$72,996
p90$89,091
$15,000

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 IA 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
World Stewardship Institute CA$419,063 President $48,960 $37,503 2024
Ventura Music Festival Association CA$423,602 Executive Di $115,000 $88,091 2024
The Central Benefits OH$424,274 Secretary $105,945 $102,483 2023
Ymca Foundation Of Mid-america KS$405,761 Chief Executive Officer $37,063 $35,520 2024
Olde Towne Theatre Co Inc SD$433,343 Executive Di $27,209 $27,425 2023
One Equal Heart Foundation WA$402,021 Executive Director $102,175 $83,546 2023
Henrik Lundqvist Foundation Inc NJ$400,275 Executive Dir. $50,000 $39,602 2024
The Viaquest Foundation OH$397,274 Executive Director $72,853 $70,472 2023
Friends Of The School Of The Arts Fnd CA$438,471 Treasurer $5,000 $3,731 2025
The Potters Hands Foundation Inc NY$450,977 Executive Directorboard Chair $85,748 $68,736 2024
Kansas Financial Empowerment Foundation KS$458,087 President $478 $458 2024
Burning Ones Inc FL$369,303 President $47,500 $39,584 2024
Overly's Country Christmas Inc PA$368,962 Executive Director $22,625 $20,606 2023
Love's Arm Outreach Ministries Inc TN$469,493 Executive Di $55,050 $51,332 2024
Equal Access To Justice Inc NM$362,280 Executive Director $79,435 $73,837 2025
The Waterhouse Charitable Trust HI$350,901 Co-trustee $109,480 $89,520 2023
Africa Network Evangelism Task TX$327,442 Ceo & Chairman $119,400 $109,081 2023
San Diego Council On Literacy CA$513,155 Ceo $86,544 $66,293 2024
Mo Assn Of Rural Education MO$515,810 Exec Director $59,770 $54,711 2025
Finao WI$314,091 President $14,400 $13,735 2023
Friends Of Michlalah Yerushalayim Inc NY$311,382 President $3,600 $2,886 2024
Engineers Charitable Trust NY$304,582 Executive Director $94,257 $75,557 2024
All For Him Ministry Inc TN$304,184 President $22,471 $21,572 2023
American Friends Of Action PA$300,229 Program Dire $75,686 $66,955 2024
Rocky Mountain Fisher House Foundation CO$535,727 Executive Dir. $52,000 $44,232 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default18th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted15th

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 (Gary T Gee) 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 34 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 18th 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.