Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Fillmore Community Auction

Executive Director / CEO

EIN 831795837
MN · NTEE B12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Enos T Hershberger, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Enos T Hershberger — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,775 total compensation of comparable organizations → $198,716 $1,000
$19,09310th
$29,91625th
$52,865Median
$83,27775th
$114,63290th
$1,000This org · 0th
p10$19,093
p25$29,916
p50$52,865
p75$83,277
p90$114,632
$1,000

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 MN 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
Colorado School Finance Project Inc CO$434,220 Executive Director $128,414 $117,920 2025
The Partnership Plan For Stillwater MN$430,355 Executive Di $38,978 $37,860 2024
Rising Act Films Inc GA$426,726 President $104,000 $102,792 2024
Honored Foundation DC$424,358 Executive Director - Term End 10/2024 $140,569 $121,256 2024
Edina Give And Go MN$421,928 Executive Di $52,050 $49,254 2025
Quincy Catholic Elementary Schools IL$443,476 Executive Di $72,800 $70,354 2024
Vbr Research And Education VT$445,559 Ed Vt Talent Pipeline $41,981 $41,537 2024
District 51 Foundation CO$418,802 Executive Di $20,558 $19,950 2023
Philadelphia Robotics Coalition Inc PA$418,401 Executive Director $80,000 $78,422 2024
12tribe Films Foundation NY$418,314 Board Member $13,771 $12,232 2024
Saint Sebastian Project Inc CA$447,196 Executive Director $27,000 $22,918 2024
Developmental Educational Services PA$449,301 Executive Director $10,528 $10,320 2024
Wakiya Foundation Inc VA$450,050 President $27,500 $27,973 2022
Cuny School Of Labor And Urban Studies NY$412,275 Executive Director (To Dec '23) $38,553 $34,245 2024
Our Grounds Inc FL$454,334 Executive Director And Occupational Therapist $83,077 $76,718 2024
South Carolina First Steps To SC$454,600 Executive Di $75,960 $80,198 2023
Philadelphia Middle College Foundation PA$455,182 Director $40,000 $39,211 2024
Three Oclock Project LA$455,968 Executive Di $85,000 $94,723 2023
United World Schools Usa Inc NJ$457,065 Executive Director $150,000 $131,649 2024
Helena Education Foundation MT$407,493 Executive Director $80,640 $87,971 2023
Friends Of Woodstock School Inc WA$459,722 Administrative Manager $58,667 $53,157 2023
Butte County Office Of Education CA$400,115 Trustee $37,846 $33,073 2023
Howard Co Public Schools Education Fndn MD$399,896 Executive Director $67,250 $63,629 2023
Kalamazoo Experiential Learning MI$392,689 President & $51,731 $52,487 2024
Friends Of Israel Sci-tech Schools NY$472,876 Executive Di $69,659 $63,703 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Enos T Hershberger) 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 86 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 0th 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.