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PeerBasis
Compensation Comparability Determination

Guardianship Corp

Executive Director / CEO

EIN 831971452
NY · NTEE W20
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Robert Heppenheimer, Executive Director / CEO ($135,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Robert Heppenheimer — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,187 total compensation of comparable organizations → $216,086 $135,000
$40,01710th
$60,91925th
$95,072Median
$119,13275th
$186,01490th
$135,000This org · 86th
p10$40,017
p25$60,919
p50$95,072
p75$119,132
p90$186,014
$135,000

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 NY 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
Wisconsin County Forests Association Inc WI$273,826 Executive Director $99,918 $115,480 2024
The California Center For Civic CA$238,069 Executive Dir. $115,774 $110,633 2024
Public Service Leadership Academy Inc VA$286,298 Key Employee $69,000 $73,728 2024
Science Literacy Project OH$232,504 Executive Director $184,356 $216,086 2024
Renew America Together Inc AR$231,584 Executive Director $155,441 $193,358 2024
Louisiana Partnership For Children And Families LA$225,511 Executive Director $83,250 $104,443 2023
Juvenile Justice Advocates International MN$225,208 Executive Dir. $69,742 $76,263 2024
Visit Issaquah WA$302,029 Executive Director $116,700 $115,625 2024
Iowa Municipal Finance Officers Association IA$216,899 President $2,700 $3,187 2025
Democracy 21 Education Fund DC$211,001 President & Ceo $61,849 $60,063 2024
Western States Strategies OR$208,010 Executive Director $15,176 $15,596 2024
Hawaii Leeward Planning Conference HI$203,962 President $122,695 $121,565 2024
Common Sense Policy Institute VA$200,100 President $52,860 $56,482 2024
Wv Cant Wait Votes A Non-profit Corporation WV$329,916 Cochair $69,471 $85,700 2023
100reporters DC$351,207 President $129,165 $129,139 2023
Northwest Ottawa Recreation Authority MI$352,532 Nora Director $53,734 $59,796 2025
The Transparency Foundation CA$354,319 Ceo $110,000 $108,220 2023
Kentucky County Clerks Association KY$364,818 Executive Dir. $51,865 $63,486 2023
Portage Development Board OH$371,014 President $102,636 $120,301 2024
Decatur Legacy Project Inc GA$374,115 Executive Dir. $74,000 $82,341 2024
Government Oversight And Education Inc VA$380,086 Preisdent $180,000 $192,334 2024
Massachusetts Peace Action Education Fund MA$383,723 Executive Director $38,401 $38,188 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted82nd

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 (Robert Heppenheimer) 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 22 similarly situated organizations (Same NTEE sector (W20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $135,000 is reasonable (approximately the 86th 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.