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PeerBasis
Compensation Comparability Determination

Sherlake Cultural Center

Executive Director / CEO

EIN 825308264
IL · NTEE B19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Beth Hagan, Executive Director / CEO ($2,310) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mary Beth Hagan — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,393 total compensation of comparable organizations → $229,756 $2,310
$9,59110th
$28,75425th
$70,181Median
$93,46175th
$131,93790th
$2,310This org · 0th
p10$9,591
p25$28,754
p50$70,181
p75$93,461
p90$131,937
$2,310

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
Guadalupe Holding Company UT$354,362 President Sept-june $34,797 $37,296 2023
National Coalition Of Advanced Technology Centers TX$352,504 Executive Director $168,246 $176,245 2023
Ripple Effect Water Literacy Project LA$350,460 Executive Dir. $80,000 $92,250 2023
Vermont Rural Education Collaborative Inc VT$349,613 Executive Director $70,323 $71,997 2024
Oliveseed Foundation CA$360,989 Founder & Executive Director $12,000 $10,851 2023
Wfb Foundation Supporting Organization Inc WI$362,373 Officer $27,457 $29,168 2024
Midwest Suburban Superintendent's A IL$343,283 Executive Di $9,000 $9,000 2024
Middleton-cross Plains Area School WI$339,545 Executive Dir. $33,671 $34,847 2025
Friends Of Outdoor School OR$369,923 Executive Director $87,493 $82,646 2024
Cpath Community Building Group MN$336,113 Board Member $19,049 $19,146 2024
Design Connect Create TX$324,740 Executive Di $91,854 $93,461 2024
Uw Wausau Campus Foundation Inc WI$384,566 Executive Di $73,310 $77,877 2024
Real Estate Society Inc CA$318,110 President $10,720 $9,173 2025
Journey Into Education & Teaching Inc MA$389,204 President $60,300 $56,745 2023
The Educator Collective TX$317,037 Executive Director $125,767 $127,967 2024
Kent State University Research Corp OH$316,581 Presidentceoboard Chair $20,224 $22,431 2023
The Decision Education Foundation CA$396,347 Executive Dir. $155,544 $136,619 2024
Urban Lighthouse Ministries PA$399,741 Treasurer $7,575 $7,684 2024
Satori Elementary School Inc TX$303,455 Executive Director $64,586 $64,021 2025
The New American Colleges & Universities OH$407,979 President $218,905 $229,756 2025
Partners Library Action Network TX$293,669 Executive Director Until 3.31.23 $28,260 $28,754 2024
Children First Foundation AZ$293,527 Treasurer Until 12/1/23 $23,078 $22,576 2024
Wisconsin Automotive And Truck Education WI$429,207 Executive Director $63,858 $69,840 2023
Enlearn WA$274,936 Ceo $153,613 $144,024 2023
Citysquash Support Corporation NY$268,677 President $44,709 $41,094 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Mary Beth Hagan) 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 49 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,310 is reasonable (approximately the 0th 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.