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PeerBasis
Compensation Comparability Determination

Lorain County Community College

Executive Director / CEO

EIN 320419899
OH · NTEE B90
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tracy Green, Executive Director / CEO ($42,622) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tracy Green — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $93,207 $42,622
$60210th
$5,96825th
$15,947Median
$38,14875th
$66,82190th
$42,622This org · 80th
p10$602
p25$5,968
p50$15,947
p75$38,148
p90$66,821
$42,622

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 OH 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
Robinson Library Endowment IL$12,801 Trustee $24,369 $22,037 2025
Syracuse University Alumni NY$12,585 Interim Treasurer $20,773 $18,247 2023
Dylan Matz Foundation PA$13,197 Trustee $13,333 $12,554 2024
Believers Achieve Dreams OH$13,607 Exec. Director $500 $500 2024
Bpi Foundation DC$13,731 President $62,707 $53,488 2023
Readysetexcel Inc CA$12,000 President $10,500 $8,339 2025
Brown Hudner Navy Scholarship Foundation VA$13,974 President $17,102 $16,051 2023
Sherburne Area Local Development NY$14,098 Ceo $40,316 $35,412 2023
Act For Women And Girls CA$14,279 Executive Director $85,544 $67,944 2025
Pacb Foundation PA$11,406 President/ceo $18,372 $17,809 2023
Green Street Academy Foundation Inc MD$14,490 Former Board Trustee $6,221 $5,654 2023
Energetics Education CO$14,775 Director $100,000 $93,207 2023
Michigan Council Of Deliberation MI$10,450 Former Secre $200 $201 2023
Global Ou Inc OK$15,315 Director/president $41,707 $44,641 2023
Fred And Gertrude England Hospitality NY$15,358 Treasurer $6,960 $6,114 2023
The Collaborative Charter Services CA$15,428 Chief Executive Officer $5,361 $4,500 2023
International Teachers Project Inc RI$10,300 President $17,500 $15,843 2024
Read Aloud America Inc HI$15,520 Vice-preside $9,325 $8,115 2023
Colorado School Of Mines Building Corporation CO$10,070 President $98,377 $89,063 2024
Univ Of South Alabama Foundation AL$15,718 Director/pre $62,942 $64,201 2024
Xkkf AK$10,000 Executive Director $6,667 $6,018 2024
Edward J Robson Family Foundation AZ$15,882 President $924 $839 2024
The Buhite-dimino Corridor For Oral And NY$9,793 President $70,388 $58,505 2025
Grand Valley Research Corporation MI$16,064 President $38,948 $37,956 2024
American Schools Association Inc NV$16,138 Chairman $42,000 $38,724 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default80th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted84th

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 (Tracy Green) 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 44 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,622 is reasonable (approximately the 80th 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.