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PeerBasis
Compensation Comparability Determination

The Bodgery Inc

Executive Director / CEO

EIN 471155222
WI · NTEE S99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Hefferan, Executive Director / CEO ($1,443) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jennifer Hefferan — reported title “Director at large”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,183 total compensation of comparable organizations → $240,262 $1,443
$9,72210th
$27,16925th
$56,162Median
$81,18675th
$98,27790th
$1,443This org · 2nd
p10$9,722
p25$27,169
p50$56,162
p75$81,186
p90$98,277
$1,443

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
Community Council WA$384,254 Executive Di $110,978 $95,139 2023
Laramie Main Street Alliance WY$371,188 Executive Di $51,637 $51,426 2024
Globe Aware TX$384,710 Chairman/director $65,200 $60,658 2024
Amherst Community Connections MA$385,047 Founder/exec. Dir., Ex-officio $111,534 $93,215 2024
Ten At The Top SC$389,789 Executive Director $70,300 $68,210 2024
Armi Housing Corporation NY$363,810 Executive Vp & Ceo $114,621 $99,175 2023
Spring Branch Human Resources Partnership Inc TX$395,476 Executive Director $139,200 $133,328 2023
Child Advocacy Services Sega Inc GA$397,195 Executive Director $53,302 $51,318 2023
Dream Innovations Incorporated MS$358,479 Finance Manager $45,000 $46,613 2024
Long Island Business Development Council Inc NY$357,225 Executive Board $11,800 $9,917 2024
West Yellowstone Foundation MT$356,140 Executive Dir. $62,661 $64,676 2023
Everett Community Growers Inc MA$353,797 Director $1,893 $1,629 2023
Shaylo Inc Socially Helping Adults Youth With Liveable Opportunities MD$346,941 Ceo $63,141 $56,523 2023
Jwc Foundation VA$408,956 Executive Dir. $94,364 $84,739 2024
Akahiao Nature Institute HI$417,126 Vice Preside $25,600 $21,946 2023
Fraternal Order Of Police Maricopa Lodge Corp 5 AZ$417,353 Secretary $2,400 $2,210 2023
Wlam Property Association Ii WA$336,953 Executive Di $10,016 $8,340 2024
Friends Of Southern Ohio OH$333,117 Executive Director $80,052 $81,186 2023
Outlaw Square Inc SD$424,561 Director $68,498 $72,386 2023
Mid-atlantic Off-road Enthusiasts Inc VA$425,679 Executive Director $90,483 $81,254 2024
Osb Holdings Inc IN$428,952 President/secretary $20,168 $20,365 2023
Queen City Bicycle Collective NH$326,591 Executive Di $64,620 $54,063 2025
National Talent Collaborative CA$434,295 Ceo $130,000 $104,403 2024
The Chamber Foundation OH$318,415 President An $1,200 $1,183 2024
Creative Class Collective CA$440,344 Secretary $62,576 $50,255 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted0th

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 (Jennifer Hefferan) 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 65 similarly situated organizations (Same NTEE sector (S99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,443 is reasonable (approximately the 2nd 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.