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PeerBasis
Compensation Comparability Determination

Le Penseur Youth & Family Service

Executive Director / CEO

EIN 364031837
IL · NTEE B90
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Reginald Summerise, Executive Director / CEO ($175,000) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$832 total compensation of comparable organizations → $599,509 $175,000
$50,59010th
$116,07225th
$166,661Median
$233,14675th
$310,25390th
$175,000This org · 55th
p10$50,590
p25$116,072
p50$166,661
p75$233,146
p90$310,253
$175,000

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
Seall Inc VT$4,876,772 Executive Dir. $93,763 $93,521 2025
Iowa Western Community College IA$4,904,406 Foundation Executive Direc $29,847 $33,242 2024
Raising A Reader CA$4,911,900 Director/president & Ceo $355,717 $312,437 2024
Connected Lane County OR$4,808,811 Executive Di $148,081 $144,010 2023
South Carolina Quantum Association SC$4,919,661 Executive Director $285,940 $303,428 2024
🔒 171 more comparable organizations — included in the purchased report

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 default55th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted47th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 176-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.