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PeerBasis
Compensation Comparability Determination

Un Learning Space Nfp

Executive Director / CEO

EIN 861308623
IL · NTEE P20
FY ending 2023-07-31
June 9, 2026

This analysis benchmarks the total compensation of Lydia Mercer, Executive Director / CEO ($97,108) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lydia Mercer — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$288 total compensation of comparable organizations → $113,553 $97,108
$9,90410th
$16,86225th
$36,696Median
$84,10175th
$105,59990th
$97,108This org · 86th
p10$9,904
p25$16,862
p50$36,696
p75$84,101
p90$105,599
$97,108

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
Towers Of Excellence IL$220,085 Executive Program Director $41,000 $39,824 2024
The Mission House Inc IL$220,777 President/ Exec Director $10,800 $10,220 2025
Mikkis Daycare Home Inc Nfp IL$216,274 Director $34,560 $33,568 2024
Refugee Education And Adventure Challenge (Reach) IL$225,882 President $78,000 $75,762 2024
Arthur Lockhart Resource Institute IL$213,680 Executive Director $31,500 $31,500 2023
Mu Delta Lambda Charitable Fndn IL$212,851 President $5,000 $4,857 2024
Trap Door Productions IL$228,514 Artistic Director $30,055 $29,193 2024
Healing Hands Resource Center IL$233,625 Therapist. $29,225 $29,225 2023
Black Abolition Movement For The Mind Inc Nfp IL$234,160 President/ceo $9,165 $9,165 2023
Think Big Corporation IL$236,226 Board Chair Treasurer $109,615 $106,470 2024
Feeding People Through Plants Nfp IL$199,826 Ceo $70,040 $68,031 2024
Worry Free Community IL$240,508 Executive Director $16,000 $15,541 2024
Reborn Ministries IL$243,210 Executive Director $12,500 $12,141 2024
Child Restoration Outreach Support Organization IL$191,731 Executive Director $59,613 $59,613 2023
Abpa Foundation Inc IL$248,630 President $102,092 $96,607 2025
Vision Of Restoration Inc IL$189,063 Ceo $17,813 $17,302 2024
Konbit Nfp IL$178,884 President $73,350 $73,350 2023
Hunger Resource Network IL$266,655 Development Director $93,076 $90,406 2024
Timothy's Ministry IL$162,217 Director $91,340 $88,719 2024
Danville Police Association IL$162,163 Secretary $288 $288 2023
Itoo Society Inc IL$280,097 Treasurer $12,994 $12,994 2023
Leaps Of Love Inc IL$287,106 President $19,541 $19,541 2023
Sacred Spaces Of Care IL$287,859 Executive Director $111,320 $108,126 2024
Fathers Families Healthy Communities IL$147,438 Executive Director $108,333 $105,225 2024
The Village Legal And Community IL$306,554 President & Ceo $74,754 $72,609 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 2023 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 default86th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted86th

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 (Lydia Mercer) 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 28 similarly situated organizations (Same NTEE sector (P20) + IL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,108 is reasonable (approximately the 86th 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.