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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 364284545
IL · NTEE I20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patrick M Phelan, Executive Director / CEO ($30,975) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,895 total compensation of comparable organizations → $185,183 $30,975
$11,59010th
$20,33725th
$40,400Median
$58,76375th
$92,10290th
$30,975This org · 34th
p10$11,590
p25$20,337
p50$40,400
p75$58,763
p90$92,102
$30,975

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
Nofires Inc MA$113,064 Executive Di $54,600 $48,476 2024
Life After Justice IL$113,155 Executive Director $77,184 $74,970 2024
Parents Against Child Sex Abuse IL$111,911 Executive Director $25,566 $24,833 2024
Easterseals Housing Solutions Inc MT$111,085 President/ce $16,543 $17,618 2024
Court Watch Nola LA$114,762 Executive Director $82,901 $92,853 2023
The Innocent Lives Foundation PA$115,232 Coo $115,910 $111,258 2025
Chains Of Grace Inc TX$115,338 Executive Director $56,700 $57,692 2023
Failsafe-era Inc VA$115,465 President/ceo $6,000 $5,893 2023
Taking Action For Good TN$115,785 Founder & Ceo $150,000 $166,954 2022
Clarinda Youth Corporation IA$108,216 President $3,600 $3,895 2024
Nevada Peace Officer Association NV$107,204 President $9,600 $9,508 2024
Arkansas Policy Foundation AR$118,975 Executive Direc $96,056 $106,675 2024
Pathways For Change Inc FL$106,135 Executive Director $22,237 $20,639 2024
Apoyo Legal Al Emprendimiento Comunitario Inc PR$106,009 Director $32,000 $32,000 2023
Morgantown Area Youth Services Project WV$120,319 Exec Director $37,765 $41,592 2023
Citizens For Community Justice Inc IN$103,218 Executive Director $50,000 $52,095 2024
Alliance For Higher Education CO$122,429 Executive Di $22,349 $21,173 2024
The National Foundation To End CO$122,441 Ceo $138,598 $131,303 2024
Minnesota Freedom Fund Action MN$101,127 Director Programs Operatio $12,406 $12,111 2024
Finequity Inc NY$100,802 Executive Director $116,040 $103,598 2024
Bayberry Courts Inc RI$100,704 President $52,490 $51,196 2023
Clause 40 Foundation DC$99,688 President/ceo $5,250 $4,686 2023
The Foundation In Support Of The MI$99,288 President $20,185 $20,584 2024
Foundation Of The Monroe County Bar NY$97,946 Executive Director - Resigned Dec 2024 $17,320 $15,064 2025
Wisconsin Foundation WI$97,733 Executive Di $38,489 $40,887 2023

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 default34th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Patrick M Phelan) 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 79 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,975 is reasonable (approximately the 34th 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.