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PeerBasis
Compensation Comparability Determination

Law Foundation Of Berks County

Executive Director / CEO

EIN 232770367
PA · NTEE S80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kori Walter, Executive Director / CEO ($25,151) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$807 total compensation of comparable organizations → $116,701 $25,151
$3,22910th
$11,36025th
$47,676Median
$69,31175th
$90,52990th
$25,151This org · 40th
p10$3,229
p25$11,360
p50$47,676
p75$69,311
p90$90,529
$25,151

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
Texas Lions Foundation Inc TX$213,303 Chief Operation $18,000 $18,056 2024
Start Up Kids Club TX$209,565 Executive Di $62,370 $62,563 2024
Crow Wing County Victim Services MN$208,111 Executive Director $105,545 $104,580 2024
Adpi Properties Inc GA$207,123 Executive Director $24,687 $24,891 2024
Institute For Public Leadership NE$227,033 Executive Director $85,000 $89,313 2025
Mental Health America Of VA$201,815 Executive Di $72,846 $70,531 2024
House Of Compassion IA$229,933 Executive Director $51,000 $57,650 2023
Missouri Valley Crisis Center Inc SD$200,185 Executive Dir. $61,301 $69,846 2023
Lithuanian Center IL$193,802 President/director $7,200 $6,915 2025
Working Men Of Christ Inc KS$240,294 Executive Director $42,000 $45,500 2024
Mt Juliet Help Center TN$243,235 Director $44,233 $46,624 2024
Iowa Gun Owners IA$187,138 Chairman Of The Board $60,000 $67,824 2023
Cavalier County Memorial Hospital Founda ND$186,685 Executive Director $45,452 $48,728 2025
San Diego Lions Welfare Foundation CA$245,585 Executive Dir. $12,438 $10,770 2024
Cedar Branch Project CA$184,429 Executive Director $14,523 $12,947 2023
Rochester Rotary Club NY$246,305 Executive Director $9,493 $8,380 2025
Mentor Discover Inspire Inc CA$246,941 Program Development Director $24,000 $21,395 2023
The 1477 Corporation Of Bergenfield NJ$247,858 Secretary $4,500 $3,925 2025
Ministry Of Zoey's Place TX$248,890 President $11,520 $11,556 2024
The Committee Of 101 Inc KY$174,880 President $3,600 $3,778 2025
Community Chest Of Cicero IL$173,650 Executive Di $27,000 $26,618 2024
Gateway To The Great Outdoors IL$257,166 President Treasurer $25,631 $25,268 2024
Arab American Friendship Center MI$257,245 Executive Director $47,684 $49,354 2024
Youth Leadership Authority Inc NV$257,686 President Executive Director $82,200 $85,064 2023
Atlanta Woman's Club GA$259,551 Director Of Sales And Even $115,743 $116,701 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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 (Kori Walter) 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 60 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,151 is reasonable (approximately the 40th 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.