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PeerBasis
Compensation Comparability Determination

Lake Bluff Open Lands Association

Executive Director / CEO

EIN 363111442
IL · NTEE C340
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michele Mrachek, Executive Director / CEO ($39,545) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michele Mrachek — reported title “Director, Volunteer & Natural Areas Coordinator”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,540 total compensation of comparable organizations → $130,445 $39,545
$43,83610th
$48,39325th
$61,821Median
$75,20875th
$93,68890th
$39,545This org · 7th
p10$43,836
p25$48,393
p50$61,821
p75$75,208
p90$93,688
$39,545

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
Bear Trust International CO$113,291 Executive Dir. $61,566 $61,821 2023
Patuxent Tidewater Land Tr MD$115,193 Easement Manager $57,250 $54,443 2024
Margaret & Luke Pettit Preserve Inc GA$110,993 Executive Director $60,000 $59,783 2025
Killbuck Watershed Land Trust OH$117,722 Executive Director $40,000 $44,366 2023
The Wildwood Conservation Foundation CA$101,327 Executive Dir. $12,000 $10,540 2024
Land Trust Of Bucks County PA$127,400 Executive Di $41,637 $43,483 2023
Whetstone Wood Trust Fund MA$97,108 Trustee $52,178 $47,693 2024
Forever Maryland Inc MD$132,026 Executive Director $82,488 $76,421 2025
Midwest Mitigation Oversight Association MO$132,720 Executive Director $81,000 $89,843 2023
Central Savannah River Land Trust Inc GA$136,548 Executive Director $48,000 $49,092 2024
Hiy Inc PA$90,485 President - Ceo $132,000 $130,445 2025
Mid-michigan Land Conservancy MI$89,883 Executive Di $61,204 $64,258 2024
Southeast Regional Land Conservancy NC$138,702 Interim Exec $68,384 $73,995 2023
San Bernardino Mountains Land Trust CA$164,664 Secretary $70,958 $64,166 2023
Maine Mountain Collaborative ME$166,384 Executive Director $94,500 $96,252 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 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 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted7th

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 (Michele Mrachek) 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 15 similarly situated organizations (Same NTEE sector (C34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,545 is reasonable (approximately the 7th 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.