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PeerBasis
Compensation Comparability Determination

Natural Stone Foundation

Executive Director / CEO

EIN 823860515
OH · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jim Hieb, Executive Director / CEO ($35,233) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jim Hieb — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$116 total compensation of comparable organizations → $196,358 $35,233
$32,56010th
$44,25025th
$52,034Median
$68,33275th
$80,79490th
$35,233This org · 18th
p10$32,560
p25$44,250
p50$52,034
p75$68,332
p90$80,794
$35,233

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 OH 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
Ohio Association For College OH$361,788 Executive Ad $32,657 $31,720 2024
Summer On The Cuyahoga OH$364,717 Executive Di $70,350 $68,332 2024
Lily Creek Farms OH$365,276 Executive Director $42,000 $40,795 2024
North Korea Human Rights Watch OH$365,913 Program Dire $80,000 $80,000 2023
Aspire P16 Collaborative OH$343,845 Executive Di $47,250 $47,250 2023
Sylvan Robotics OH$368,756 Executive Dir. $119 $116 2024
Stark Education Partnership Inc OH$395,046 President $196,358 $196,358 2023
Craftsmen Recreation Club Inc OH$308,238 Manager $55,680 $55,680 2023
Cincinnati Interfaith Workers Cente OH$302,833 Executive Di $75,561 $73,393 2024
Womens Center For Economic Opportunity OH$291,671 Ceo $44,250 $44,250 2023
Women Of Color Foundation OH$284,642 Chairwoman & Founder $52,034 $52,034 2023
House Of Champions OH$434,760 President And Executive Director $35,000 $33,120 2025
Superseeds OH$276,311 Executive Director $50,000 $48,566 2024
Ohio School Psychologists OH$266,818 Executive Di $56,963 $55,329 2024
American Association Of Bovine OH$466,561 Executive Di $50,248 $50,248 2023
Partners In Education Of Toledo OH$493,212 Executive Dir. $84,408 $81,986 2024
The Musical Theater Project Inc OH$495,700 Managing Director $65,877 $65,877 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Jim Hieb) 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 17 similarly situated organizations (Same NTEE sector (B99) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,233 is reasonable (approximately the 18th 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.