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PeerBasis
Compensation Comparability Determination

Kathryn Long Scholarship Fund

Executive Director / CEO

EIN 916571078
WI · NTEE B82
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Frances Padilla, Executive Director / CEO ($3,818) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Frances Padilla — reported title “CO-TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,088 total compensation of comparable organizations → $197,445 $3,818
$3,46210th
$6,33625th
$17,416Median
$41,68275th
$57,75090th
$3,818This org · 12th
p10$3,462
p25$6,336
p50$17,416
p75$41,682
p90$57,750
$3,818

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 WI 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
Vicki Romero Foundation AZ$39,354 President $19,350 $18,290 2024
Blue Rose Compass Inc NJ$36,444 Executive Director $225,000 $197,445 2024
Lansing Kansas Scholarship Fund Inc KS$34,342 Treasurer $5,000 $5,309 2024
The John Tramontano Jr Educational PA$42,298 President/tr $14,222 $13,939 2024
Advertising Education Foundation Of TX$33,851 Secretary $5,500 $5,268 2025
Wisconsin State Telecommunications WI$43,175 Treasurer, S $20,190 $21,336 2023
California Association Of Winegrape CA$43,379 Executive Di $18,609 $15,793 2024
Hedin-hartnagel Memorial Fund MN$32,205 Executive Secretary $9,996 $9,995 2023
Pine Cone Foundation CA$45,312 President/cfo $50,000 $42,435 2024
Printing Industry Assoc Of Ga GA$45,988 Ex-officio $6,933 $7,054 2023
Clean Slate E3 Inc PA$46,304 President $45,261 $44,362 2024
Cahp Foundation Trust CA$46,539 Trustee $41,152 $34,926 2024
Ibew Local 8 Scholarship Fund OH$46,880 Trustee $55,355 $59,326 2023
Illinois Retail Merchants Association IL$47,132 Treasurer $43,138 $41,682 2024
Casper College Education Trust WY$28,887 Executive Director $43,990 $46,298 2024
Annie J Maccoll Charitable Trust FL$47,878 Trustee $22,519 $21,407 2023
Harrison County Educational Foundat KY$48,958 Secretary/tr $6,000 $6,336 2024
The John R Mott Scholarship VA$49,049 Director $2,000 $1,898 2024
Plumbers & Pipefitters Local 104 Scholarship Fund MA$27,060 President $90,715 $82,487 2023
Project Zawadi Inc MN$49,152 Executive Direc $5,417 $5,261 2024
Kll Memorial Scholarship Foundation KS$49,336 Treasurer $1,025 $1,088 2024
Nbs Classical Music Institute Inc PA$49,539 Consultant $5,500 $5,550 2023
American Chiropractic Foundation VA$26,437 Executive Vice President $17,826 $17,416 2023
C J Francis Iii Foundation OH$49,811 Director; Treasurer $1,950 $2,030 2024
Ilpa Scholarships Forever Inc IA$50,432 Executive Di $5,764 $6,386 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI cost of living and 2025 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 WI 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted12th

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 (Frances Padilla) 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 33 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,818 is reasonable (approximately the 12th 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.