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PeerBasis
Compensation Comparability Determination

Innovation Institute For Tomorrow Inc

Executive Director / CEO

EIN 854226575
PA · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Heffernan, Executive Director / CEO ($88,000) 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 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Timothy Heffernan — reported title “PRESIDENT/CEO”, 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

$4,960 total compensation of comparable organizations → $450,741 $88,000
$16,79010th
$30,33625th
$56,074Median
$74,30075th
$123,08990th
$88,000This org · 82nd
p10$16,790
p25$30,336
p50$56,074
p75$74,300
p90$123,089
$88,000

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 PA 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
Cohesion Network PA$329,671 Executive Dir. $70,659 $70,659 2024
Mainstay Christian Academy PA$359,646 Board Member $34,116 $33,237 2025
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $450,741 2024
National Character Education Foundation PA$315,250 Executive Dir. $48,300 $48,300 2024
Kdo Academy PA$376,266 Board Member $31,139 $30,336 2025
Bethlehem Area Education Foundation PA$308,774 Executive Director $31,689 $32,625 2023
American Modeling Teachers Association PA$306,859 Executive Officer $74,300 $74,300 2024
Central Pennsylvania Classical Education Resource Alliance PA$300,980 Executive Director $5,091 $4,960 2025
Philaflam PA$279,981 Ceo $76,700 $78,966 2023
Clearfield Educational Foundation - PA$409,857 President $66,974 $68,952 2023
Women In America Inc PA$275,028 Executive Director $170,769 $170,769 2024
Pennsylvania School Counselors PA$264,222 Executive Di $14,444 $14,072 2025
Mikaylas Voice PA$428,430 Executive Director $93,718 $91,302 2025
Books In Homes Usa Inc PA$442,791 Board Chair $23,333 $24,022 2023
Health & Technology Training Institute PA$444,050 Executive Director (P) $56,074 $56,074 2024
Mastermindz Afterschool Enrichment Program PA$231,851 President $18,602 $18,602 2024
Mt Gilead Camp And PA$459,399 Executive Di $60,000 $60,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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)82nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted76th

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 (Timothy Heffernan) 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 (B90) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,000 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.