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PeerBasis
Compensation Comparability Determination

Lake County Childrens Advocacy Center

Executive Director / CEO

EIN 363548689
IL · NTEE I72Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carrie Flanigan, Executive Director / CEO ($173,031) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Carrie Flanigan — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25,566 total compensation of comparable organizations → $135,181 $173,031
$32,93110th
$40,39425th
$55,603Median
$68,73075th
$76,13590th
$173,031This org · 100th
p10$32,931
p25$40,394
p50$55,603
p75$68,730
p90$76,135
$173,031

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
Pataula Center For Children Inc GA$152,608 Office Manag $38,000 $40,012 2023
Casa Of Southwest Oklahoma Inc OK$175,101 Executive Director $40,325 $45,166 2024
Orange County Siu Cac Inc VT$177,125 Ex. Director $26,250 $27,668 2023
Oregon Abuse Advocates And OR$178,496 Co-director $66,000 $62,344 2024
Southeast Nebraska Casa NE$185,002 Executive Director $50,000 $56,317 2023
Pulaski County Friends Of Casa Inc AR$185,175 Executive Dir. $61,407 $70,210 2024
Sixth Judicial Court Casagal Program Inc MT$128,567 Exec. Director $28,596 $32,281 2023
The National Foundation To End CO$122,441 Ceo $138,598 $135,181 2024
Kymari House Inc TN$192,591 Exec Director $45,000 $48,114 2024
Iowa Chapter Of Children's Advocacy Centers IA$197,506 Executive Director $31,250 $33,907 2025
Tulare County Child Protection CA$202,938 Executive Dir. $82,710 $74,792 2023
Parents Against Child Sex Abuse IL$111,911 Executive Director $25,566 $25,566 2024
Casa Of The 5th Judicial District WY$206,544 Executive Director $71,809 $76,199 2025
Lasalle County Childrens Advocacy Center IL$206,603 Director $57,100 $58,787 2023
Friends Of Western Pa Cares For Kids Inc PA$207,155 Executive Director $48,377 $50,521 2023
Bold Solutions WA$210,452 Director $41,387 $40,394 2022
Casa Of Houston County Inc GA$218,780 Executive Di $79,590 $83,805 2023
Bennington County Association Against VT$221,558 Executive Dir. $59,660 $59,506 2025
Childrens Advocacy Center Of Guernsey County OH$222,174 Director $50,130 $55,603 2023
Heartland Casa NE$222,415 Executive Di $47,000 $50,094 2025
Connecticut Center For Nonviolence CT$223,380 Executive Dir. $69,998 $68,730 2023
Casa Of Hill County Texas TX$225,648 Exec Dir 6.2 $36,300 $38,026 2023
Front Range Casa Gal Inc MT$230,891 Executive Director $69,351 $76,040 2024
Warren Washington Care Center NY$232,516 Executive Dir. $57,081 $52,466 2024
The Vermont Children's Alliance VT$232,894 Executive Director $65,944 $67,514 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted100th

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 (Carrie Flanigan) 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 25 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $173,031 is reasonable (approximately the 100th 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.