Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

United Way Of Lancaster County

Executive Director / CEO

EIN 231352093
PA · NTEE A12
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kevin Ressler, Executive Director / CEO ($134,800) against every comparable organization that fit the selection criteria — 731 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Ressler — reported title “CEO/PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

731 organizations qualified on sector, size, and geography 731 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,044 total compensation of comparable organizations → $1,391,649 $134,800
$76,20210th
$132,87225th
$182,364Median
$240,24275th
$306,96890th
$134,800This org · 26th
p10$76,202
p25$132,872
p50$182,364
p75$240,242
p90$306,968
$134,800

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 PA 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
Delta Air Transport Heritage Museum Inc GA$6,709,401 Director & Executive Direc $131,147 $128,438 2024
Haleakala Inc NY$6,742,034 Executive Director & Chief Curator $189,985 $172,152 2023
National Forensic League IA$6,704,608 Executive Director $305,744 $326,067 2024
National Museum Of Wildlife Art WY$6,703,755 Museum Director $193,670 $201,995 2024
Boca Raton Museum Of Art FL$6,749,879 Executive Director $208,834 $191,084 2024
🔒 726 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default26th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted22nd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 731-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

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.