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PeerBasis
Compensation Comparability Determination

The Institute For The Public Trust

Executive Director / CEO

EIN 800553664
NC · NTEE W24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Frank Hill, Executive Director / CEO ($72,000) against every comparable organization that fit the selection criteria — 255 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

255 organizations qualified on sector, size, and geography 255 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $216,864 $72,000
$3,86510th
$12,81925th
$30,880Median
$62,75075th
$91,69990th
$72,000This org · 82nd
p10$3,865
p25$12,819
p50$30,880
p75$62,750
p90$91,699
$72,000

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 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
Oak Lawn Municipal Employees Credit IL$179,586 Director $27,985 $26,627 2024
Veterans Of Foreign Wars Of The United States Dept Of Florida FL$179,435 Quartermaster $2,600 $2,303 2025
Barrios Unidos NM$179,237 President And Executive Director $39,670 $42,514 2023
Whitehall Lodge No 1491 Bpoe NY$180,612 Secretary $1,500 $1,278 2025
Veterans Of Foreign Wars 9566vfw-mass MA$180,705 Past Quartermaster $4,410 $3,835 2024
Grandmother Collective Inc MA$181,647 Executive Director $80,557 $70,059 2024
American Legion Post 0094 Charles Pratt Post IN$182,068 Bar Gaming Manager $38,055 $37,838 2025
Lake Pillsbury Properties CA$177,382 Director $31,276 $25,464 2025
Veterans Of Foreign Wars Department Of AK$176,865 Quartermaster $5,990 $5,706 2023
Heartland Center For Leadership NE$183,296 President $75,275 $76,337 2025
Through The Trees NC$183,310 Executive Di $27,388 $27,388 2024
The Foundation For Drug Policy Solutions VA$184,306 Executive Vice President $60,000 $57,723 2023
American Patriot Service Corporatio UT$184,349 President $11,999 $11,885 2024
Community Leadership Development Program NY$185,289 President & Ceo $76,758 $69,110 2023
Central States Conference On The MI$185,387 Executive Di $37,100 $36,106 2025
Us Army Warrant Officers Association VA$173,506 Executive Director/ Editor $62,398 $58,308 2024
March On Harrisburg Education Fund PA$186,332 President $60,000 $59,618 2023
Emunah Project Inc NJ$173,265 Director $20,880 $18,575 2023
Pin-ups For Vets CA$188,710 President $107,529 $89,862 2024
Hero Expeditions Incorporated CO$170,678 Executive Director $36,000 $33,408 2024
Watsontown American Legion Club Inc PA$189,157 Finance Officer $4,050 $3,909 2024
U S Veterans Post 104 Corporation FL$170,207 Quartermaster $2,000 $1,872 2023
Veterans Education Project VA$170,000 Executive Director $30,000 $28,034 2024
The Utah National Guard Charitable Trust UT$189,694 Executive Dir. $24,000 $23,773 2024
Veterans Of Foreign Wars Post 2832 Pike Memorial OH$169,487 Quartermaster $1,456 $1,492 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2024 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 default82nd
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted74th

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 (Frank Hill) 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 255 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,000 is reasonable (approximately the 82nd 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.