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PeerBasis
Compensation Comparability Determination

Rochelle Area Community Foundation

Executive Director / CEO

EIN 203879466
IL · NTEE T31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Anaya, Executive Director / CEO ($92,084) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,285 total compensation of comparable organizations → $133,349 $92,084
$9,64410th
$32,22025th
$49,320Median
$76,50675th
$101,80790th
$92,084This org · 88th
p10$9,644
p25$32,220
p50$49,320
p75$76,506
p90$101,807
$92,084

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
United Way Of Adams County IncPA $250,888$72,191 990
Real Situations IncOH $255,499$6,464 990
Stillwater Community HealthcareMT $241,012$47,470 990
Carol Ann Lee Memorial TrustGA $265,062$32,481 990
Visit Champaign County FoundationIL $266,372$129,606 990
Together Empowered IncGA $268,542$11,269 990
Middletown Community Foundation IncPA $235,127$5,222 990
The Freedom To Help Foundation IncMD $232,308$1,285 990
Swift Eagle Charitable FoundationCO $274,262$32,133 990
The Surety Foundation IncDC $229,532$50,991 990
The Pearl Foundation Of TheTN $227,530$59,500 990
Hawaii Va FoundationHI $225,981$4,371 990
Olivia Hospital & Clinic FoundationMN $224,257$69,929 990
Mac FoundationMT $223,291$133,349 990
Quality Of Life Foundation For Metropolitan DallasTX $281,782$37,650 990
Helena Area Community FoundationMT $283,404$71,463 990
Buffalo Renaissance Foundation IncNY $221,606$34,066 990
Ozarks Charitable Real Estate FoundationMO $218,166$40,094 990
Wellspring EndowmentTX $288,064$126,492 990
Pv Schools Education FoundationAZ $216,826$53,803 990
Weokie Credit Union FoundationOK $288,944$80,831 990
Port Washington Education FoundationNY $210,140$9,463 990
Chasdei EliyahuPA $208,638$12,172 990
Nehemiah Community FoundationCA $205,259$77,026 990
Israel America Foundation IncNY $202,951$74,946 990

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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted67th

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 (Emily Anaya) 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 42 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,084 is reasonable (approximately the 88th 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.