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PeerBasis
Compensation Comparability Determination

Heart Mind Foundation

Executive Director / CEO

EIN 471139341
NC · NTEE W99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vincent Horn, Executive Director / CEO ($429) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $283,178 $429
$2,42110th
$9,26925th
$22,650Median
$44,75775th
$74,87390th
$429This org · 1st
p10$2,421
p25$9,269
p50$22,650
p75$44,757
p90$74,873
$429

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Gen Richard G Stillwell Korean WarVA $114,696$93,446 990
Water Resources Association Of ThePA $111,947$86,316 990
Hershey Memorial Post 3502 CanteenPA $117,525$40,644 990
Veteran Business Project IncIL $118,064$68,981 990
American Legion Post 12VT $109,920$14,612 990
American ForumDC $119,537$70,522 990
Bike DelawareDE $119,691$45,486 990
American Legion Post 87NC $120,375$2,265 990
State Review Of Oil And Natural GasCO $120,382$75,169 990
Servicemen's Club IncMN $108,950$39,443 990
The American Legion Northridge Post 746 Memorial Building IncOH $120,835$4,307 990
Delaware Family Policy Council IncDE $108,525$33,206 990
Lebaron Post Home AssociationPA $107,789$4,670 990
Codecycle-orgCA $121,766$24,593 990
Cecil Field Powmia Memorial IncFL $107,335$9,463 990
Ellicottville Memorial Post 65NY $107,216$10,218 990
Hand In Hand PartnershipAL $125,038$72,211 990
Loving Our Cities IncNJ $125,043$51,846 990
American Legion Post 234IN $125,706$10,307 990
Bucks County Center For ThePA $102,255$14,959 990
American Legion Whitestown Post 1113NY $127,346$51,095 990
Louisiana National Guard Enlisted AssociationLA $127,680$8,119 990
Myna Mahila Usa IncMD $127,851$8,686 990
Create AppalachiaTN $100,327$50,544 990
National Opportunity ProjectIL $100,000$283,178 990

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 NC 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted1st

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 (Vincent Horn) 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 112 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $429 is reasonable (approximately the 1st 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). 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.