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PeerBasis
Compensation Comparability Determination

Int'l Assn Of Lions New York Mills

Executive Director / CEO

EIN 237050792
MN · NTEE S80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sam Slieter, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 115 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sam Slieter — reported title “GAMBLING MAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$97 total compensation of comparable organizations → $190,297 $9,000
$3,35110th
$11,75325th
$22,623Median
$46,96275th
$97,85490th
$9,000This org · 23rd
p10$3,351
p25$11,753
p50$22,623
p75$46,962
p90$97,854
$9,000

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 MN 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
Riverfront Land Inc CT$47,477 President $5,405 $5,281 2023
Lazear Domestic Water Co CO$47,722 Secretary-treasurer $2,400 $2,329 2024
Springerville Eagar Regional Chamber Of Commerce AZ$46,277 Executive Director $19,597 $18,582 2025
Northstar Property Corporation Of Pa PA$47,963 Member $7,401 $7,469 2024
Madrone Community Development Foundation CA$48,054 President $33,750 $29,494 2024
Delta Sigma Phi Title Holding Company IN$48,287 Executive Director $30,845 $32,919 2024
Dewitt County Development Council IL$45,776 Executive Dir. $42,470 $41,166 2025
American Indian Chamber Of Commerce NM$45,646 Executive Di $58,706 $63,901 2024
Heat Danceline Incorporated CA$48,680 Chief Executive Officer $1,800 $1,573 2024
Mercy Housing California Family CO$45,517 President $22,009 $21,358 2024
Corryville Community Development OH$48,782 Executive Director (Until 3/31/23) $104,977 $115,848 2023
Crab Boat Owners Association CA$45,091 Treasurer $4,000 $3,496 2024
Brewster Chamber Of Commerce NY$44,893 Executive Di $18,360 $16,790 2024
Galion Masonic Temple Company OH$44,703 Maintenance $7,200 $7,718 2024
Citizens Investment Collaboration On IN$44,651 President / Chair And Director $5,414 $5,949 2023
Caldwell 2020 Inc NC$50,000 President & Ceo $46,200 $47,066 2025
Oasis Christian Community Development Co IN$44,206 President And Executive Director $70,577 $75,323 2024
Business Resource And Investment Service NY$50,081 Executive Director $134,848 $123,318 2024
Lakewood Heritage Foundation MN$50,095 President $21,699 $21,699 2024
Public Facilities For The City Of SC$43,516 President $74,700 $81,197 2023
North Central Economic Development MN$43,285 Vice Chair $100 $97 2025
Us Kimberley Process Authority Institute NY$43,150 Executive Director $24,996 $22,859 2024
Clt Impact Investors NC$51,175 Director $128,400 $134,267 2024
Pidc Financing Corporation PA$51,975 Executive Vice President $72,708 $73,379 2024
Orange County Community Supporting IN$51,997 Executive Director (Thru 12/31/23) $4,230 $4,514 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted14th

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 (Sam Slieter) 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 115 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 23rd 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.