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PeerBasis
Compensation Comparability Determination

The Foregut Research Foundation

Executive Director / CEO

EIN 851101477
CO · NTEE H70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Freeman, Executive Director / CEO ($32,692) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,080 total compensation of comparable organizations → $287,359 $32,692
$23,49010th
$38,49925th
$56,766Median
$93,37975th
$128,74190th
$32,692This org · 21st
p10$23,490
p25$38,499
p50$56,766
p75$93,379
p90$128,741
$32,692

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 CO 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
Society Of Metabolic Health TX$235,971 President/board $60,000 $60,797 2024
Reed Gastrointestinal Oncology Research AL$236,157 Executive Director $75,000 $84,500 2023
Virginia Cardiac Services Quality Initiative VA$233,175 Executive Director $92,500 $93,143 2023
National Behavioral Consortium Inc FL$230,000 Coexecutive $50,000 $47,581 2024
Nbia Disorders Association TX$241,251 President $23,333 $23,643 2024
Staten Island Heart Society Inc NY$227,531 Executive Director $104,673 $98,642 2023
Neurospring Inc CA$242,650 Bus Mgr/trea $135,221 $118,278 2024
Jastreboff Hearing Disorders Foundation CT$242,804 Founder And Ceo $34,184 $32,467 2024
The Mauli Ola Foundation CA$243,078 Executive Dir. $61,101 $55,023 2023
International Consensus Meeting On PA$226,032 Secretary, Director $2,000 $2,080 2023
Erase Ptsd Now IL$243,859 Executive Di $95,000 $97,401 2023
Physicians Research Network Inc NY$225,246 President $120,000 $109,841 2024
Good Friend Inc WI$225,181 Executive Director $36,500 $39,754 2023
Cody Dieruf Foundation MT$224,998 Exec. Director $59,965 $65,477 2024
Massachusetts Coalition For The MA$222,792 Executive Director $181,865 $165,545 2024
National Shingles Foundation NY$247,230 President, D $86,143 $81,179 2023
China Aids Fund Inc NY$222,007 Secretary $61,538 $56,328 2024
Conference For The Model AZ$250,244 Executive Dir. $54,644 $53,233 2024
Ryan Hill Research Foundation WA$217,477 Executive Dir. $10,800 $10,084 2023
Lizzys Walk Of Faith MO$252,032 President $41,600 $44,633 2024
Maryland Association For Parkinson MD$252,158 Pres/exec Dir $29,777 $28,200 2024
Laughlin Family Foundation For Rare Canc MD$252,531 Executive Director $96,500 $94,088 2023
Intl Soc For Cardiovascular Tran Res AZ$214,457 Chairman $4,799 $5,011 2022
Brain Health Initiative Inc NH$214,410 Executive Dir. $81,500 $78,481 2023
Can Do Houston TX$255,316 Executive Di $59,750 $60,544 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default21st
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted24th
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 (Katherine Freeman) 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 100 similarly situated organizations (Same NTEE major group (H), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,692 is reasonable (approximately the 21st 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.