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PeerBasis
Compensation Comparability Determination

Chicago Foundlings Home

Executive Director / CEO

EIN 362167002
IL · NTEE P120
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katie Livingston Brock, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Katie Livingston Brock — reported title “Program 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

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$549 total compensation of comparable organizations → $191,604 $12,000
$17,40310th
$30,47625th
$62,148Median
$95,59975th
$128,68090th
$12,000This org · 6th
p10$17,403
p25$30,476
p50$62,148
p75$95,599
p90$128,680
$12,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Fuse Project AL$471,929 Executive Director $67,500 $72,046 2024
F3 Foundation Inc NC$465,968 Executive Di $176,277 $179,954 2024
Just Heart Foundation Inc GA$483,662 President $75,528 $77,246 2023
Inspired Hearts And Hands Inc PA$489,376 President $56,100 $56,906 2023
Wayne County Children's Advocacy OH$489,972 Executive Director $73,028 $76,419 2024
Foundation For Essential Needs MN$456,604 Executive Director $91,843 $89,661 2024
Scott J Beigel Memorial Fund Inc NY$453,343 Secretary $25,000 $22,320 2024
De Frente Al Alzheimer Inc PR$448,603 Executive Director $56,600 $54,976 2024
Freedom House Housing Development Fund NY$448,117 Cpo Through 12/22 Ceo Effective 1/23 $33,041 $30,369 2023
Operation Hope Inc NY$446,019 Executive Director $40,916 $36,529 2024
Saturate WA$445,270 Executive D $210,396 $191,604 2023
Village2village Project Inc IN$505,317 Executive Director $99,090 $103,241 2024
El Portal De Belen Foundation NY$440,877 Treasurer $16,350 $15,028 2023
Georgia's Own Foundation Inc GA$431,364 Executive $30,785 $30,582 2024
Soar Special Needs KS$430,497 Executive Director $500 $549 2023
Strike Force 421 Inc FL$426,176 Program Director $18,750 $17,403 2024
Hcso Charities Inc FL$425,105 President $51,968 $51,695 2022
Bra Couture Kc MO$525,972 Executive Director $90,000 $94,179 2024
Staffserve PA$415,353 Executive Director $18,430 $18,158 2024
Jack Trottier Foundation Inc MA$535,098 Executive Dir. $70,000 $62,148 2024
Glen Doherty Memorial Foundation Inc MA$406,582 President/director $5,000 $4,570 2023
True Justice International Inc NC$543,209 Executive Director $87,012 $88,827 2024
Hoh Share Inc WV$401,586 Executive Di $32,000 $34,232 2024
Adk Spay And Neuter Corp NY$549,513 Exec Dir / Pres $140,000 $128,680 2023
Flockfest Events Inc FL$394,952 President $65,000 $60,329 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted4th

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 (Katie Livingston Brock) 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 51 similarly situated organizations (Same NTEE sector (P12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 6th 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.