Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Pancratz Family Foundation

Executive Director / CEO

EIN 431968320
ND · NTEE T30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eric Wilkie, Executive Director / CEO ($29,687) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,073 total compensation of comparable organizations → $246,656 $29,687
$12,29310th
$25,58025th
$40,583Median
$57,20775th
$100,60490th
$29,687This org · 34th
p10$12,293
p25$25,580
p50$40,583
p75$57,207
p90$100,604
$29,687

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 ND 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
Ycc Foundation UT$14,482 Executive Di $14,654 $14,071 2023
Friends Of Community Memorial Hospital - IL$14,904 Anderson Healthcare Ceo $54,685 $48,990 2024
For The Children Foundation MO$14,284 Executive Director $71,553 $71,098 2023
Foundation For Illinois Colonial And IL$15,056 Executive Director $63,000 $58,106 2023
Cns Healthcare Foundation MI$13,950 Director $43,682 $41,085 2024
Prairie Minerals Foundation IL$13,570 Asst. Treasurer & Asst. Secretary $48,056 $43,051 2024
Injam TX$16,107 Secretary-tres $60,000 $56,307 2023
Linder Pine Supporting Org GA$12,936 Trustee $43,022 $40,583 2023
Libman Family Foundation Inc MD$16,690 President & Public Dir. Until 07/24 $30,197 $25,726 2024
Rina & Samuel M Frankel Family OH$16,706 Treasurer Thru 9/20/2022 $40,331 $40,075 2023
Joel H & Lorraine Shapiro Family MI$12,426 Treasurer $26,189 $24,632 2024
Cortland & Ella Brovitz Foundation NY$17,049 Secretary $30,887 $25,433 2024
Leo Rose Jr And Charlotte Rose Family FL$17,706 Board Member $279,869 $246,656 2023
David And Regina Weinberg MD$17,849 President & Public Dir. Until 07/24 $30,197 $25,726 2024
Darlington Community Foundation SC$17,912 Executive Di $84,000 $79,854 2024
Sebastian Paul Long Testamentary Trust AL$18,008 Trustee $43,115 $42,444 2024
The Judith And Michael Berman Foundation MN$10,747 Director $38,377 $35,576 2023
Goodman Supporting Foundation IL$10,653 Vice President & Treasurer $143,538 $128,589 2024
Scholnick Family Foundation OH$10,098 Treasurer $40,331 $40,075 2023
Candlelighters Of El Paso Foundation TX$19,676 Ceo $7,598 $6,926 2024
Gha Autism Supports Foundation NC$19,905 Ceo $260,099 $238,584 2025
Stanley & Margaret Winkelman Foundation MI$19,997 Treasurer $26,189 $24,632 2024
Ywca Of Lubbock Legacy Fund Inc TX$20,125 Ceo $14,855 $13,941 2023
Chrissie Shull Elmore Safety Harbor Library Fund SC$20,216 Trustee $2,181 $2,073 2024
Irving B Fine Family Foundation OH$20,344 Trustee & Treasurer Thru 5/4/2023 $40,331 $40,075 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default34th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted29th

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 (Eric Wilkie) 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 35 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,687 is reasonable (approximately the 34th 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.