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PeerBasis
Compensation Comparability Determination

Parson Of The Hills Foundation Inc

Executive Director / CEO

EIN 566061745
NC · NTEE T22Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nathaniel A Horne, Executive Director / CEO ($52,008) 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 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nathaniel A Horne — reported title “CEO DIRECTOR”, a direct title match to the Executive Director / CEO 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

$183 total compensation of comparable organizations → $122,789 $52,008
$4,58510th
$9,08125th
$25,711Median
$65,10875th
$85,49190th
$52,008This org · 66th
p10$4,585
p25$9,081
p50$25,711
p75$65,108
p90$85,491
$52,008

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Worcester Public Library Foundation MA$370,266 Executive Director/clerk $100,957 $85,282 2024
Abny Foundation Inc NY$382,348 Ceo & Secretary $8,750 $7,652 2023
Ironworkers Local 782 Joint KY$382,411 Trustee $906 $915 2024
Ridgecrest Foundation Inc IA$383,077 Ceo $45,574 $45,699 2025
Jimmie Johnson Foundation NC$383,978 Executive Director $81,953 $79,602 2024
Zarlengo Foundation CO$362,095 Executive Dir. $95,000 $85,631 2024
Hope Christian Services Foundation Inc NJ$388,812 Ceo $16,806 $14,105 2024
Hand Up For Women TN$351,607 Executive Director $68,870 $70,061 2023
The John And Clara Brady Family LA$397,568 Director $58,114 $60,155 2024
Leadership Perimeter Inc GA$339,391 Executive Di $90,600 $85,635 2024
Norman A & Susan L Pappas Family MI$330,349 Secretary $26,189 $25,411 2024
The Trauma Foundation WA$417,300 Executive Dir. $60,000 $51,989 2023
Chris Evert Charities Inc FL$419,846 Director $39,899 $35,234 2024
Blackacre Conservancy Inc KY$326,500 Executive Director $70,000 $72,785 2023
Terrebonne Foundation For Academic LA$326,465 Executive Director $56,000 $57,966 2024
Msda Charitable And Educational MD$322,375 Executive Director $5,360 $4,710 2024
Clearwater Clear Lake Food Shelf MN$426,854 Director $10,400 $9,661 2024
The Schweitzer Family Foundation TX$427,102 Treasurer $29,957 $28,170 2024
Grantmakers Of Oregon And Sw Washington OR$310,685 President/ceo $136,621 $122,789 2023
Delaware Preservation Fund Inc DE$304,850 Program Director $4,890 $4,501 2024
Bonny Lea Charitable Foundation $294,876 Executive Director $98,872 $96,035 2024
Cassie Hines Shoes Cancer Foundation Inc MI$294,164 Vice President - Executive Director $13,350 $13,336 2023
Mt Helix Park Foundation CA$460,546 Executive Director $7,130 $5,787 2024
Southeastern Pa Intergroup PA$286,727 Office Manager $62,720 $58,797 2024
Sauganash Foundation NY$280,083 Trustee $29,400 $25,711 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default66th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted34th

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 (Nathaniel A Horne) 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 sector (T22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,008 is reasonable (approximately the 66th 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.