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PeerBasis
Compensation Comparability Determination

Punxsutawney Groundhog Club Inc

Executive Director / CEO

EIN 251428113
PA · NTEE S80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcy Galando, Executive Director / CEO ($36,635) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Marcy Galando — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$783 total compensation of comparable organizations → $160,735 $36,635
$9,44710th
$25,97725th
$55,997Median
$80,91975th
$105,08890th
$36,635This org · 32nd
p10$9,447
p25$25,977
p50$55,997
p75$80,919
p90$105,088
$36,635

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
Marshall County Retired Senior AL$338,219 Former Exec $49,164 $51,732 2024
Baton Rouge Early Childhood Education LA$331,440 Executive Director $21,333 $22,880 2024
Annie's List Training And Engagement Fund TX$328,787 Deputy Director $120,500 $120,872 2023
Share Pregnancy & Infant Loss Support MO$346,445 Executive Director $75,187 $77,565 2024
Helping Florence Flourish SC$327,942 Executive Dir $103,540 $108,317 2023
The Wednesday Club Of St Louis MO$327,754 Executive Director $52,271 $55,517 2023
Florida District Of Kiwanis FL$326,209 Secretary/executive Direct $76,350 $69,861 2024
Bisbee Coalition For The Homeless Inc AZ$352,441 Executive Director $34,323 $33,101 2023
New York Credit Union Foundation NY$321,776 President / Ceo $4,771 $4,199 2024
Cape Charles Va Main Street Inc VA$353,828 Executive Director $54,705 $51,447 2024
Professional Firefighters Of Lake County Local 3990 FL$313,013 President $16,817 $15,388 2024
Gentlemens League TN$310,707 Executive Director $9,305 $9,808 2023
Sporting Clays For Charity Inc NJ$310,030 Treasurer $875 $783 2023
Neighbors Plus MI$309,345 Exec Dir $51,008 $52,795 2023
Send Musicians To Prison TN$306,358 President $68,100 $71,781 2023
Kumu Kahua Theatre Inc HI$305,302 Managing Dir $73,780 $64,338 2024
Mining The Truth TX$304,304 President $90,000 $87,688 2024
Birmingham Bloomfield MI$297,753 Executive Di $101,606 $102,148 2024
Esperanto League For North America Inc CA$378,224 Executive Dir. $30,000 $25,977 2023
Families First Of Monroe County Inc WI$296,528 Executive Director $54,765 $57,353 2023
Hillsboro Economic Development Corp ND$295,915 Business Manager $8,093 $8,906 2023
Spectrum Of Findlay Inc OH$294,496 Executive Di $13,750 $14,604 2023
Volunteer Center Of The Lehigh Valley PA$294,103 Ceo $78,409 $76,159 2024
Most Worshipful Prince Hall Grand Lodge Of Tn TN$292,452 Grand Master $12,000 $12,286 2024
The Lutheran Service Society Of New York NY$285,829 Executive Director $71,926 $65,175 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default32nd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted26th

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 Galando) 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 77 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,635 is reasonable (approximately the 32nd 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.