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PeerBasis
Compensation Comparability Determination

Illinois Realtors Relief Foundation

Executive Director / CEO

EIN 473685371
IL · NTEE M20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeff Baker, Executive Director / CEO ($549,419) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jeff Baker — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $149,205 $549,419
$24610th
$56925th
$1,862Median
$8,75975th
$57,49790th
$549,419This org · 100th
p10$246
p25$569
p50$1,862
p75$8,759
p90$57,497
$549,419

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
National Coalition For Safer Roads TX$80,013 President $60,000 $61,049 2024
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $919 2024
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,379 2024
Wv Voluntary Organizations Active WV$78,599 Executive Di $72,881 $80,266 2024
New Jersey State Firemens Association NJ$78,523 President $1,000 $935 2023
Sidney Fire Department Inc NY$78,010 Treasurer $950 $899 2023
Mine Hill First Aid Squad Inc NJ$76,161 President $9,900 $8,759 2025
Trafford Fire Company 1 PA$84,553 President/ch $595 $622 2023
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,635 2024
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $4,020 2024
Kendall Fire Department Inc NY$87,748 Treasurer $1,000 $919 2024
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $522 2023
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,616 2024
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $3,996 2024
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,372 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $2,130 2024
Duluth Firefighters Mutual Aid Association MN$89,945 Bookkeeper $31,262 $32,349 2023
Ramsey Volunteer Fire Department NJ$90,193 President $599 $544 2024
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $209 2023
Dale Borough Fire Company PA$90,459 President $18,888 $19,725 2023
Lignite Volunteer Fire Dept ND$91,226 Secretary/treasurer $5,000 $5,581 2024
Makinen Volunteer Fire Department MN$68,682 Chief $1,100 $1,106 2024
Malibu Foundation CA$68,574 Executive Dir. $134,000 $117,696 2024
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $220 2023
Mooney Aircraft Pilots Association Safety Foundation Inc MA$92,371 President $1,700 $1,554 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Jeff Baker) 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 85 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $549,419 is reasonable (approximately the 100th 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.