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PeerBasis
Compensation Comparability Determination

Leadership Greater Mchenry County

Executive Director / CEO

EIN 201687470
IL · NTEE B60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marcy Piekos, Executive Director / CEO ($89,404) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,127 total compensation of comparable organizations → $270,107 $89,404
$16,47810th
$39,24825th
$62,371Median
$86,84375th
$106,94790th
$89,404This org · 77th
p10$16,478
p25$39,248
p50$62,371
p75$86,843
p90$106,947
$89,404

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 IL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Hannahs HouseNJ $314,646$17,004 990
Progress For Good IncNY $314,802$30,435 990
Literacy Volunteers Of Greater WaterburyCT $314,920$91,281 990
Leadership Education Mission Alliance Lema InstMI $315,656$75,437 990
Adagio Institute IncTX $311,557$71,466 990
Nowmattersnow OrgWA $316,324$145,451 990
The Oped Project Public Knowledge Fund IncNY $310,570$23,586 990
Well For The Journey IncMD $310,084$81,702 990
Ploughshare Institute For SustainableTX $319,261$23,387 990
Stronghold LeadershipPA $307,572$97,178 990
Virginia Head Start AssociationincVA $321,006$84,569 990
Harrison Co Alternative Educ CenterIN $304,887$89,269 990
Mindful Birthing And ParentingCA $323,526$25,739 990
Florida Council On Crime And DeliquFL $302,882$14,713 990
California State Society For OpticiansCA $326,005$51,525 990
The Conservative Agenda ProjectCT $301,250$270,107 990
Ct League Of Conservation VotersCT $327,117$63,376 990
Starting Now CorporationFL $328,951$73,377 990
Nevada Water Resources AssociationNV $298,632$79,046 990
Clifford Antone FoundationTX $329,181$71,542 990
Instituto Para El Desarrollo HumanoPR $297,025$33,738 990
Glw Childrens Council IncNE $296,492$83,580 990
Epiphany Women In FocusCA $296,387$57,548 990
Cleveland Empowerment FoundationMS $332,100$32,584 990
The Boston Society IncMA $295,315$139,505 990

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 IL 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 default77th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted71st

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 (Marcy Piekos) 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 154 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $89,404 is reasonable (approximately the 77th 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). 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.