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PeerBasis
Compensation Comparability Determination

Hill Top Heritage Foundation

Executive Director / CEO

EIN 450390299
ND · NTEE P75I
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katie Harrisfoundation, Executive Director / CEO ($8,160) 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 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Katie Harrisfoundation — reported title “Director (starting Aug 2022)”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

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

$157 total compensation of comparable organizations → $172,198 $8,160
$4,33710th
$20,67525th
$37,221Median
$64,29375th
$91,79290th
$8,160This org · 13th
p10$4,337
p25$20,675
p50$37,221
p75$64,293
p90$91,792
$8,160

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
Salem Mennonite Home For The Aged SD$626,191 Administrator (Until 12/16/22) $91,405 $91,924 2023
Peninsula Housing Development Xvii FL$644,331 Director $25,136 $20,900 2024
Horizon Lodge Garden Apartments Inc MT$589,497 Administrator $39,828 $37,019 2025
The Glebe Of Richmond Inc VA$678,297 Ceo $49,961 $42,697 2024
Charles H Farnsworth Housing MA$585,720 Cfo $26,544 $21,736 2023
🔒 47 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 ND 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 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted6th

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 52-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.