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PeerBasis
Compensation Comparability Determination

The Center

Executive Director / CEO

EIN 264197213
IA · NTEE P28
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pennie Kellenberger, Executive Director / CEO ($45,799) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,884 total compensation of comparable organizations → $135,024 $45,799
$13,99910th
$34,89125th
$52,411Median
$68,34775th
$85,10690th
$45,799This org · 39th
p10$13,999
p25$34,891
p50$52,411
p75$68,347
p90$85,106
$45,799

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 IA 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
East Cleveland Neighborhood Center OH$464,074 Exec Directo $65,000 $64,733 2023
The Community Service Center Of Northern Champaign County Inc IL$464,374 Executive Director $62,118 $55,774 2024
O'gorman Garden Inc NY$460,899 Head Of Scho $73,500 $62,450 2023
Grace Mission Inc NE$453,159 General Dire $74,758 $75,604 2023
Kidz Dreamz Klub NC$449,084 Executive Director $17,082 $16,596 2023
Yamhill Carlton Together Cares Inc OR$446,053 Executive Dir. $49,985 $42,394 2024
Macedonia Family Resource Center I NC$445,984 Executive Di $85,377 $80,568 2024
Dysart Community Center AZ$480,569 Executive Director $68,250 $61,717 2023
Simply The Basics CA$443,088 President $104,638 $80,394 2025
Trinity Village Center VA$483,251 Executive Di $70,000 $63,552 2023
United Christian Ministries Inc PA$440,856 Secretary/treasurer $14,450 $13,161 2024
Westside Community Center PA$485,544 Executive Di $86,035 $78,358 2024
Woodford County Heartline And Heart Hous IL$437,445 Executive Director $54,908 $49,301 2024
Girard Community Committee Inc OH$434,669 Administrative Director $65,850 $63,698 2024
The Deposit Community Center Inc NY$425,564 New. Executive Director $28,437 $23,468 2024
East Bluff Community Center Nfp IL$425,103 Exec Director $17,500 $15,713 2024
Diaper Train NC$423,201 Exec Directo $52,500 $49,543 2024
Mary J Treglia Community House IA$503,066 Executive Director $40,000 $41,181 2023
Zion City Care Center Inc AZ$503,388 Ceo $73,365 $64,439 2024
Palmyra Community Center NY$421,460 Member $4,830 $3,884 2025
Mission Resource Center Llc CA$506,804 Ceo $42,802 $34,752 2023
George K Bowling Community KY$518,035 Executive Director $70,877 $69,546 2024
Regional Engagement Center PA$407,028 President $55,000 $50,092 2024
Grahamtown Team NC$520,579 Executive Director $58,000 $54,733 2024
Maricopa Community Alliance Against AZ$399,475 Director $52,434 $46,055 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default39th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted33rd

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 (Pennie Kellenberger) 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 67 similarly situated organizations (Same NTEE sector (P28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,799 is reasonable (approximately the 39th 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.