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PeerBasis
Compensation Comparability Determination

Lc Windmill Inc

Executive Director / CEO

EIN 611438177
WI · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Harriette Janssen, Executive Director / CEO ($1,800) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,021 total compensation of comparable organizations → $74,925 $1,800
$2,92810th
$4,46025th
$16,452Median
$31,87875th
$41,74990th
$1,800This org · 4th
p10$2,928
p25$4,460
p50$16,452
p75$31,878
p90$41,749
$1,800

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
Native American Guardians Association ND$73,458 President $3,200 $3,363 2024
Indian Horizon Of Florida Inc FL$73,681 President $25,000 $23,152 2023
East Austin Creative Coalition Inc TX$69,524 Executive Director $17,545 $17,301 2023
French World Ministries Inc TX$77,569 President $3,100 $3,057 2023
Korean Cultural Center Alaska AK$64,956 President $5,050 $4,623 2024
Noble Tree Publishing Inc NY$79,584 President/director $22,500 $19,468 2024
Colorado Asian Culture And Education Network CO$60,378 Executive Director $79,264 $74,925 2023
Scandinavian Heritage Association Inc ND$83,315 Office Manager $12,347 $13,358 2023
Club Portuguese Of Stockton California CA$55,235 Secretary $1,200 $1,021 2023
Juneteenth Festival Inc NY$54,055 Office Clerk $12,352 $10,687 2024
Sandhills Family Heritage Association NC$53,524 Executive Director $17,854 $17,664 2024
Fannie Lou Hamer Institute Of Advocacy & Social Action NC$90,500 President $45,000 $44,522 2024
Chinese Historical Society Of New England Inc MA$91,564 Managing Director $36,427 $33,592 2022
Upper Ohio Valley Italian Heritage WV$51,476 Coordinator $15,050 $15,603 2024
Filitalia International PA$93,170 Executive Director $31,650 $31,114 2023
Kritya Foundation Inc NY$48,114 President $4,590 $3,971 2024
Focus On Children United For Success Inc MD$96,901 Chairman $11,217 $10,041 2024
Brenham Maifest Association TX$97,786 Director- Marketing $3,000 $2,873 2024
Wei-hwa Chinese School VA$98,248 Principal $2,376 $2,261 2023
The Japanese Asociation Of Greater MA$101,073 Secretary $41,000 $35,278 2024
Huda Community Center CA$101,790 Executive Dir $38,400 $32,688 2023
Slovenian Cultural Center IL$103,151 Director $15,000 $14,120 2024
Austin Celtic Association TX$104,482 At-large $33,000 $31,608 2024
Swedish Historical Society Of Rockford IL$104,529 Executive Director $55,978 $54,251 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted4th

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 (Harriette Janssen) 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 24 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,800 is reasonable (approximately the 4th 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.