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PeerBasis
Compensation Comparability Determination

Governor's Mansion Foundation

Executive Director / CEO

EIN 640813197
MS · NTEE W00Z
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Melissa Hederman, Executive Director / CEO ($2,825) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Melissa Hederman — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$421 total compensation of comparable organizations → $99,022 $2,825
$1,07310th
$3,59425th
$9,770Median
$26,23075th
$62,60590th
$2,825This org · 20th
p10$1,073
p25$3,594
p50$9,770
p75$26,230
p90$62,605
$2,825

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 MS 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
Council On Aviation Accreditation AL$62,412 President $13,750 $13,691 2024
Caribou Acres Water ID$62,182 Secretary/treasurer $4,000 $3,922 2024
Janet Johnston Housenick And PA$61,111 Vp & Treas $4,500 $4,258 2023
Eden Streets Inc UT$59,562 Executive Director $1,000 $919 2025
Verified Votingorg Inc PA$58,775 Managing Director $7,678 $7,265 2023
Veterans Of Foreign Wars Department Of CA$58,540 Quarter Master $12,000 $9,550 2024
Nebraska Association Of Former State Legislators NE$58,432 Executive Director $1,000 $991 2024
National Executive Forum Inc MD$57,500 President $28,000 $24,126 2024
Stamford Veterans Park Partnership Inc CT$57,293 Executive Director $82,500 $69,453 2025
Beyond Housingnhs Community Lending MO$55,886 President $8,454 $8,253 2024
Institute For International MA$55,760 President $1,000 $828 2024
Patriot Week Inc MI$70,005 Executive Director $19,500 $18,550 2024
Cor Community Develope MO$70,827 Secretary $8,200 $8,241 2023
Partners Making A Difference MI$54,116 President $104,094 $99,022 2024
Global Resource Connections Inc IN$71,353 Secretary $25,410 $24,696 2024
Genius 100 Foundation Us NY$53,600 Ceo Secretary And Director $48,600 $40,474 2024
Valley Water Company CO$52,473 Director $7,800 $6,715 2025
American Legion Post #132 Emerson & Lane ME$72,742 Commander $1,200 $1,079 2025
Ten8 Project MO$73,188 Executive Director $33,654 $33,822 2023
Brave New Films Action Fund 501(c)4 CA$51,523 Cfo $4,390 $3,494 2024
New Jersey Utility Shareholders NJ$51,280 President $28,000 $23,040 2024
Michigan Forest Association MI$51,107 Executive Director $10,500 $9,989 2024
Business Roundtable Action DC$74,132 Executive Director & Director $78,625 $63,588 2024
American Legion VT$74,473 First Vice Commander $3,348 $3,197 2023
Fit First Responders Inc OK$74,742 Executive Director $1,000 $1,014 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS cost of living and 2025 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 MS 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted18th

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 (Melissa Hederman) 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 50 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,825 is reasonable (approximately the 20th 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.