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PeerBasis
Compensation Comparability Determination

The Tiller Foundation

Executive Director / CEO

EIN 475005677
AZ · NTEE H99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of William C Roberts, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,893 total compensation of comparable organizations → $663,981 $24,000
$6,70210th
$13,92125th
$26,163Median
$66,52675th
$99,67890th
$24,000This org · 45th
p10$6,702
p25$13,921
p50$26,163
p75$66,526
p90$99,678
$24,000

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

OrganizationStateTotal revenueTotal compSource
Post-finasteride Syndrome FoundationNJ $91,449$21,641 990
Val Skinner Foundation IncNJ $96,009$6,763 990
Cardiovascular & Imaging Research Foundation Of NyNY $90,731$187,918 990
Northeast Osteopathic MedicalME $90,000$187,493 990
Beth Israel Deaconess Department OfMA $89,438$99,678 990
Children's Cancer Aid And Research InstituteAZ $98,592$28,726 990
Rpa Research & Education FoundationMD $87,336$16,603 990
The Parkinson Alliance IncNJ $85,580$52,023 990
Xeroderma Pigmentosum Family SupportCA $85,358$21,803 990
Anchorage York Rite Foundation IncAK $102,219$5,484 990
Tri County Development CorpTN $102,667$8,932 990
Arizona Infectious Disease Society IncAZ $84,010$6,702 990
The International Genomics ConsortiumAZ $83,902$663,981 990
Allergists For IsraelOH $106,610$3,477 990
The Alliance For Benzodiazepine Best PracticesOR $109,326$23,175 990
The Salgi Esophageal Cancer Research FoundationRI $110,298$8,523 990
University Kidney Research OrganizationCA $110,733$56,691 990
Heart And Stroke Research FundAZ $112,297$1,893 990
Ghost Tree Invitational LtdOR $112,403$11,255 990
Northwell Health Medical Pa PcNY $71,513$69,046 990
Detroit International Research AndMI $116,460$27,095 990
Vincera FoundationPA $116,830$30,215 990
The Healthy Birth And Infant BrainsWY $67,642$21,630 990
The Valhalla FundWA $119,578$16,586 990
Foundation For Arthroplasty Research AndIL $119,978$25,059 990

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 AZ 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 default45th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted39th

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 (William C Roberts) 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 31 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 45th 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.