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

Gogebic Community College Foundation

Executive Director / CEO

EIN 382193133
MI · NTEE B41I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kelly Marczak, Executive Director / CEO ($25,431) against the 2000 closest of 3,171 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kelly Marczak — reported title “EX-OFFICIO/EXECUTIVE DIREC”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

3,171 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$122 total compensation of comparable organizations → $469,532 $25,431
$12,61410th
$31,92825th
$55,179Median
$80,31275th
$107,01790th
$25,431This org · 20th
p10$12,614
p25$31,928
p50$55,179
p75$80,312
p90$107,017
$25,431

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 MI 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
The Partnership Plan For Stillwater MN$430,355 Executive Di $38,978 $37,314 2024
Stem Teachers Of New York City Inc NY$430,363 Executive Dir. $52,801 $47,591 2023
Insurance Training And AZ$430,270 Vice Preside $72,117 $67,195 2024
Faithful Beginnings Inc FL$430,759 President $42,120 $37,347 2025
Las Floristas Inc CA$430,769 Executive Di $50,000 $40,751 2025
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $62,897 2024
Center For Mindful Relationships CA$429,861 Clincal Directr $75,400 $63,079 2024
Woodside School And Community MA$429,686 President $46,640 $40,605 2024
Connor Kids Academy OH$429,679 President $27,584 $28,305 2024
Up Christian Academy Inc WI$429,619 Administrator $15,000 $15,177 2024
Mid-shore Early Learning Ctr Inc MD$429,549 Director $57,867 $53,962 2023
Hermleigh Education Foundation Inc TX$431,118 Trustee (Superintendent) $15,544 $15,064 2024
Southside Academy Incorporated NC$429,521 Secretary $55,710 $55,769 2024
Maker Works Community Workshops MI$431,266 Executive Di $19,392 $19,392 2024
Sit Stay Read Inc IL$429,365 Executive Director $148,186 $137,505 2025
Project Reap MA$429,301 Executive Dir. $159,433 $142,904 2023
Common Purpose Us Inc IL$429,264 Us Programs Director $70,741 $67,379 2024
Willie L Brown Jr Institute On CA$429,244 Executive Director $115,566 $96,681 2024
Wisconsin Automotive And Truck Education WI$429,207 Executive Director $63,858 $66,521 2023
Heartland Community Montessori School Inc WI$428,980 Head Of School $52,616 $53,238 2024
Cor Deo Christian Academy OR$431,689 Principal Director $93,037 $83,707 2024
The Childrens School NY$428,921 Trustee $26,500 $23,200 2024
Southshire Community School VT$431,728 Dir/head Of Sch $68,756 $67,048 2024
Southern California Soaring Academyinc CA$428,796 President $60,000 $51,678 2023
Heritage Christian School NH$428,738 Board Member/principal $30,000 $26,838 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted80th

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 (Kelly Marczak) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,431 is reasonable (approximately the 20th 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.