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PeerBasis
Compensation Comparability Determination

Kenosha Literacy Council

Executive Director / CEO

EIN 391601969
WI · NTEE B60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cheryl Hernandez, Executive Director / CEO ($54,654) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$255 total compensation of comparable organizations → $254,266 $54,654
$15,90710th
$30,66325th
$53,861Median
$73,56175th
$92,80090th
$54,654This org · 51st
p10$15,907
p25$30,663
p50$53,861
p75$73,561
p90$92,800
$54,654

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 WI 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
Literacy Volunteers Of Broome-tioga NY$233,980 Executive Director $49,448 $42,784 2025
National Coalition For Dialogue & Deliberation PA$236,025 Executive Director $16,800 $16,953 2023
Growing Oaks Association OK$232,819 Secretarytreasurer $73,000 $79,004 2024
Collaborative Law Institute Of Texas TX$237,143 Exec Director $76,546 $77,480 2023
Gull Island Institute Inc MA$237,443 Clerk $41,600 $36,742 2024
Minnesota Teachers Of English To Speakers Of Other Languages MN$231,475 Executive Assistant $15,450 $15,005 2024
Skyline Agility Club Inc NY$229,644 Former President $8,750 $7,772 2024
Midcoast Literacy ME$239,926 Executive Director $42,498 $41,825 2024
Destiny Builders Inc OK$228,764 President $87,000 $94,156 2024
Ethos Literacy NM$227,120 Executive Director $63,000 $66,598 2024
Leadership Kauai HI$226,010 Executive Dir. $70,000 $63,416 2023
Iowa City Unesco City Of Literature IA$244,011 Executive Director $108,323 $116,573 2024
National Hbcu Business Deans Roundtable Inc NC$225,337 Managing Director $36,000 $37,640 2023
New York State Care Management NY$225,135 Executive Director $68,250 $60,615 2024
Literacy Chippewa Valley WI$244,707 Executive Di $47,017 $47,017 2025
Remarkable Mens Practice CA$224,685 President $10,387 $9,076 2023
Harleys Dream CO$245,039 Executive Dir. $52,000 $49,007 2024
The William And Lanaea C Featherstone MD$224,131 Founder $30,000 $28,380 2023
Second Chance Education Inc CA$245,689 Ceo $59,509 $51,997 2023
Florida Preborn Rescue Inc FL$245,779 Director $124,492 $114,946 2024
Hey Neighbor CO$246,939 Executive Director $39,875 $37,580 2024
Peak Research Institute CO$247,400 Treasurer $30,360 $28,612 2024
Onelife For Life Inc MI$247,631 President $61,644 $64,383 2023
Anewvista Community Services CA$248,249 President $51,200 $42,333 2025
The Reliance College Fund IL$221,037 Pres./treas. $88,008 $85,039 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI cost of living and 2025 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 WI 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 default51st
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted44th

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 (Cheryl Hernandez) 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 130 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,654 is reasonable (approximately the 51st 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.