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PeerBasis
Compensation Comparability Determination

Glenn D Loucks Memorial

Executive Director / CEO

EIN 208444786
NY · NTEE N70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Aimee Lepe, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Aimee Lepe — reported title “CORRESPONDING SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,475 total compensation of comparable organizations → $364,911 $3,000
$2,59210th
$5,26825th
$18,732Median
$33,43875th
$50,22590th
$3,000This org · 18th
p10$2,592
p25$5,268
p50$18,732
p75$33,438
p90$50,225
$3,000

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 NY 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
Eden Prairie Figure Skating Club MN$143,723 Director Coach Representati $2,436 $2,587 2024
Usa Gymnastics Region 3 TX$157,580 Director $29,707 $31,942 2024
Greater Central Ct Usbc CT$125,379 Association $12,000 $11,782 2025
Umar Boxing Program Inc MD$122,717 President & Treasurer $28,080 $28,218 2024
Houston Golf Association Inc TX$171,707 President & Ceo $329,641 $364,911 2023
Greater Tampa Bowling Associat FL$114,727 President $1,500 $1,475 2025
The Dipsea Race Foundation CA$113,824 Executive Dir. $17,000 $15,779 2024
Midwestern-united States Swimming NE$180,941 Secretary - Non Voting $28,035 $32,412 2024
Bike Walk Tennessee TN$181,443 Executive Di $35,332 $39,920 2024
Greater Pittsburgh Usbc PA$111,650 Current Assoc Mgr $36,000 $37,595 2025
Fort Wayne Metro Usbc Inc IN$190,297 Former Ass. $20,817 $23,597 2024
United States Bowling Congress SC$98,875 Association Manager $8,927 $9,752 2025
Reno Tahoe Winter Games Coalition Inc NV$201,869 Chief Executive Officer $47,677 $51,370 2024
North Carolina State NC$202,153 President $1,833 $2,035 2024
Charleston West Virginia Sports Council Inc WV$204,439 Director $18,633 $21,685 2024
North Shore Volleyball Club OH$206,045 Director/tru $4,000 $4,688 2023
Wyoming State Usbc WY$206,340 Association Manager $5,000 $5,606 2025
Berks County Interscholastic Athletic PA$207,743 Executive Director $8,000 $8,829 2023
North Carolina Organizing Committee NC$210,160 Chairman $160,000 $177,706 2024
Arkansas State Usbc AR$217,288 Association Manager $4,266 $5,155 2024
Gainesville Area Rowing Inc FL$218,043 Executive Dir. $34,338 $33,780 2025
American International Polo Foundation FL$220,116 (To 1/27), Treas/pres (From 1/27) $2,535 $2,635 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted18th

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 (Aimee Lepe) 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 22 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 18th 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.