Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Perkup Corporation

Executive Director / CEO

EIN 364758497
PA · NTEE S20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leanne Engle, Executive Director / CEO ($3,225) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Leanne Engle — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,481 total compensation of comparable organizations → $122,190 $3,225
$6,19110th
$21,16325th
$37,274Median
$74,63475th
$97,48990th
$3,225This org · 0th
p10$6,191
p25$21,163
p50$37,274
p75$74,634
p90$97,489
$3,225

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 PA 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
Jackson-madison County Sports Hall TN$36,379 Treasurer/se $5,200 $5,481 2024
Cornerstone Collaborative Florida Inc FL$35,693 Ceo $6,786 $6,393 2024
Cleveland Development Foundation OH$35,053 President & Ceo $54,375 $57,751 2024
Northwest Developers Inc NJ$34,879 Executive Director $31,920 $28,579 2024
Impact Evv Inc IN$33,931 Ex Officio $26,061 $27,559 2024
Discovering Opportunities For Outreach IL$39,795 Executive Director $15,000 $14,788 2024
Better Business Bureau Of Arkansas AR$41,092 President/ceo $38,788 $43,721 2024
Downtown Redevelopment Authority KY$41,329 Executive Di $42,380 $45,658 2024
Public Facilities For The City Of SC$43,516 President $74,700 $80,454 2023
Oasis Christian Community Development Co IN$44,206 President And Executive Director $70,577 $74,634 2024
Mercy Housing California Family CO$45,517 President $22,009 $21,163 2024
Ecotech Vision Foundation FL$27,000 Executive Director $6,250 $5,888 2024
Tag Community Ventures PA$25,000 Executive Di $83,489 $85,955 2023
Madrone Community Development Foundation CA$48,054 President $33,750 $29,224 2024
Corryville Community Development OH$48,782 Executive Director (Until 3/31/23) $104,977 $114,789 2023
Business Resource And Investment Service NY$50,081 Executive Director $134,848 $122,190 2024
Pedro Bay Benefits Corporation Inc AK$52,061 Executive Di $38,880 $37,274 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted35th
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:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Leanne Engle) 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 17 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,225 is reasonable (approximately the 0th 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.