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PeerBasis
Compensation Comparability Determination

Oak Lawn Municipal Employees Credit

Executive Director / CEO

EIN 366083727
IL · NTEE W61
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Egan, Executive Director / CEO ($27,985) against every comparable organization that fit the selection criteria — 257 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christine Egan — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

257 organizations qualified on sector, size, and geography 257 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $227,926 $27,985
$3,86910th
$13,39925th
$33,002Median
$66,31875th
$96,25090th
$27,985This org · 46th
p10$3,869
p25$13,399
p50$33,002
p75$66,318
p90$96,250
$27,985

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
Veterans Of Foreign Wars Of The United States Dept Of Florida FL$179,435 Quartermaster $2,600 $2,420 2025
The Institute For The Public Trust NC$179,813 Director $72,000 $75,673 2024
Barrios Unidos NM$179,237 President And Executive Director $39,670 $44,682 2023
Whitehall Lodge No 1491 Bpoe NY$180,612 Secretary $1,500 $1,343 2025
Veterans Of Foreign Wars 9566vfw-mass MA$180,705 Past Quartermaster $4,410 $4,031 2024
Grandmother Collective Inc MA$181,647 Executive Director $80,557 $73,633 2024
Lake Pillsbury Properties CA$177,382 Director $31,276 $26,763 2025
American Legion Post 0094 Charles Pratt Post IN$182,068 Bar Gaming Manager $38,055 $39,768 2025
Veterans Of Foreign Wars Department Of AK$176,865 Quartermaster $5,990 $5,997 2023
Heartland Center For Leadership NE$183,296 President $75,275 $80,230 2025
Through The Trees NC$183,310 Executive Di $27,388 $28,785 2024
The Foundation For Drug Policy Solutions VA$184,306 Executive Vice President $60,000 $60,668 2023
American Patriot Service Corporatio UT$184,349 President $11,999 $12,492 2024
Community Leadership Development Program NY$185,289 President & Ceo $76,758 $72,635 2023
Central States Conference On The MI$185,387 Executive Di $37,100 $37,947 2025
Us Army Warrant Officers Association VA$173,506 Executive Director/ Editor $62,398 $61,283 2024
Emunah Project Inc NJ$173,265 Director $20,880 $19,523 2023
March On Harrisburg Education Fund PA$186,332 President $60,000 $62,659 2023
Hero Expeditions Incorporated CO$170,678 Executive Director $36,000 $35,112 2024
Pin-ups For Vets CA$188,710 President $107,529 $94,446 2024
U S Veterans Post 104 Corporation FL$170,207 Quartermaster $2,000 $1,967 2023
Watsontown American Legion Club Inc PA$189,157 Finance Officer $4,050 $4,108 2024
Veterans Education Project VA$170,000 Executive Director $30,000 $29,464 2024
Veterans Of Foreign Wars Post 2832 Pike Memorial OH$169,487 Quartermaster $1,456 $1,569 2024
The Utah National Guard Charitable Trust UT$189,694 Executive Dir. $24,000 $24,985 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 default46th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted40th

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 (Christine Egan) 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 257 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,985 is reasonable (approximately the 46th 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.