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PeerBasis
Compensation Comparability Determination

Crystal Lake Teen Center

Executive Director / CEO

EIN 461898985
IL · NTEE O20
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Napholz, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brenda Napholz — reported title “President and Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$921 total compensation of comparable organizations → $147,581 $1,500
$11,06910th
$25,87725th
$41,886Median
$56,36275th
$73,99590th
$1,500This org · 3rd
p10$11,069
p25$25,877
p50$41,886
p75$56,362
p90$73,995
$1,500

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
Premier Athletics For Youth Development MI$245,424 Director $30,800 $32,337 2024
Teen Center Usa CA$242,595 Executive Director $54,080 $48,903 2023
Blackfoot Community Center ID$245,899 Executive Dir. $51,241 $57,084 2023
Reb Sports Academy Inc OH$242,165 Director $4,125 $4,575 2023
The Degood Foundation VA$241,261 Executive Director $9,419 $9,251 2024
Rocksolid Community Teen Center WA$240,936 Executive Dir. $70,000 $62,105 2025
Hilliard High School Hockey Club OH$250,149 Director Of $12,282 $12,890 2025
Youth & Families Determined To Succeed MN$236,743 Executive Director $12,000 $12,417 2023
White Oak Athletic Club OH$236,688 Treasurer $5,800 $6,433 2023
Excellence & Ambition Inc MD$252,294 Executive Director $39,434 $37,500 2024
Fulton County Youth Center Inc IN$234,351 Executive Dir. $24,760 $27,343 2023
Pal Of Cape Cod Inc MA$254,633 Treasurer/secretary $1,200 $1,129 2023
Lindenhurst Youth Services Board Inc NY$233,314 Director $42,760 $39,303 2024
Center For Restorative Practice CA$232,767 Executive Director $98,098 $88,708 2023
Missionfit MD$255,682 Executive Director $85,000 $80,832 2024
Buffalo Cove Outdoor Education Center Inc NC$229,976 Executive Director $63,462 $66,699 2024
The Zone Afterschool Program NE$229,855 Executive Dir. $65,416 $69,722 2025
Tribe- Seminole Heights Inc FL$229,675 Director $42,000 $43,012 2022
Streets 517 Ministries MI$229,470 Executive Di $46,542 $50,308 2023
Project Whitefish Kids Inc MT$263,601 Executive Dir. $15,000 $16,447 2024
Penns Valley Youth Center PA$266,719 Executive Director $35,000 $35,503 2024
Ymca Woodson Park Qalicb Inc GA$220,494 Chief Executive Officer $36,068 $37,978 2023
Friends Of Creamers Field AK$268,518 Executive Director $55,900 $54,361 2024
Coutts-moriarty Camp Inc VT$271,050 Executive Director $19,800 $20,271 2024
Harlan Christian Youth Center Inc IN$211,807 President $56,692 $60,812 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted3rd

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 (Brenda Napholz) 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 80 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 3rd 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.