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PeerBasis
Compensation Comparability Determination

Effective Management Association Corp

Executive Director / CEO

EIN 831335878
IL · NTEE B60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Mccrink, Executive Director / CEO ($59,255) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,297 total compensation of comparable organizations → $145,549 $59,255
$10,40010th
$24,86625th
$44,639Median
$70,70775th
$88,08890th
$59,255This org · 66th
p10$10,400
p25$24,866
p50$44,639
p75$70,707
p90$88,088
$59,255

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.

OrganizationStateTotal revenueTotal compSource
Sewanee Church Music ConferenceAL $146,071$3,297 990
Khatib Bridge And Education Of Palm City IncFL $145,880$9,556 990
Christian Heritage HomeWA $149,107$26,536 990
Financial Wellness Institute IncNJ $149,920$145,549 990
Wyoming Family Home OwnershipWY $151,400$86,197 990
Balanced Rock FoundationCA $153,486$71,705 990
Houston Taiwan Institute Of SeniorTX $154,911$29,754 990
German Laguage School Of NaperIL $156,641$26,148 990
Center For Arts Design And SocialMA $135,560$81,881 990
Iowa Civil Justice FoundationIA $157,676$132,506 990
Vermont Federation Of Sportsmen'sVT $132,930$29,833 990
National African-american Women's Leadership InstituteTX $131,195$36,031 990
Western Institute Of Legal MedicineCA $162,345$41,721 990
Institute For Advertising EthicsNY $165,475$114,893 990
The Meadows Of Northern Arizona IncAZ $169,304$40,165 990
Rocky Mountain Sustainable Living AssocCO $122,850$57,993 990
Professional Learning Us IncNY $173,772$44,639 990
The S E L F Help Foundation IncNY $176,289$53,310 990
Nevada Christian InstituteNV $115,276$10,399 990
Literacy Volunteers Of America Bitterroot IncMT $114,411$82,761 990
Washington Baptist SeminaryDC $114,397$10,404 990
Academy For Lifelong LearningNY $114,020$71,036 990
Gestalt Therapy Institute Of TheCA $179,113$12,357 990
National Foundation For Judicial ExcelleIL $179,322$22,340 990
MinneMN $182,257$57,019 990

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 default66th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted58th

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 Mccrink) 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 53 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,255 is reasonable (approximately the 66th 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). 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.