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PeerBasis
Compensation Comparability Determination

Northampton Liederkranz

Executive Director / CEO

EIN 240677050
PA · NTEE N50
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Allison Wagner, Executive Director / CEO ($1,309) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$54 total compensation of comparable organizations → $194,570 $1,309
$2,06110th
$6,07225th
$15,166Median
$31,17275th
$48,94890th
$1,309This org · 7th
p10$2,061
p25$6,072
p50$15,166
p75$31,172
p90$48,948
$1,309

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
The Southwest Sports Foundation TX$82,662 President $42,000 $43,244 2024
Otsego Sailing Club NY$83,453 Treasurer (Paymaster) $3,408 $3,170 2024
Breeze Softball Inc Aka CA$83,635 Event Coordi $2,400 $2,134 2024
Downtown Coaches Association OH$80,543 Executive Director $3,600 $3,824 2025
Riley's Catch NC$84,405 Executive Director $10,000 $10,636 2024
Voice In The Wilderness TX$80,165 Executive Direc $5,414 $5,739 2023
Des Moines Area Sports & Tourism IA$80,000 President/ceo $35,812 $39,321 2025
Usbc 80639 Greater Portland Bowling OR$85,383 Assoc. Manager $36,749 $34,222 2025
Albany Usbc Association NY$86,257 Office Manager $12,000 $11,491 2023
Olivet Blue Mountain Camp Inc PA$78,421 President/ceo $25,633 $27,088 2023
Beverly Hills Athletic Alumni Association CA$86,479 Secretary Treasurer $36,000 $31,172 2025
San Diego Usbc Assoc Inc CA$77,360 Assoc. Manager $15,000 $12,988 2025
Karate Five Association Inc TN$87,422 President $2,800 $3,119 2023
Atascadero Greyhound Foundation CA$87,651 Executive Dir. $36,650 $32,575 2024
Young Mens Democratic Club PA$77,039 Manager $28,600 $29,357 2024
Youth Ministry Resources Inc GA$76,969 Founder/ceo $188,000 $194,570 2024
Rolling Thunder Volleyball Club Inc IL$87,828 President $6,000 $6,072 2024
Linn-mar Basketball Academy IA$76,772 Director $12,000 $13,525 2024
Usa Ultimate Foundation CO$76,686 Director $7,264 $7,169 2024
South Florida United Youth Soccer Association FL$76,547 President $300 $283 2025
Mohawk Valley Stewardship Council CA$76,138 Director $4,250 $3,777 2024
Foundation Of Louisiana Bowling Proprietors Assoc LA$75,634 Treasurer $2,600 $3,034 2023
Lake State Alpine Racing MN$89,310 Treasurer $3,500 $3,468 2025
Robert W Johnson Community Center Inc MD$89,475 Executive Director $29,092 $27,996 2024
Ngf Education Inc FL$75,000 President & Coo $16,851 $16,776 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted6th

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 (Allison Wagner) 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 137 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,309 is reasonable (approximately the 7th 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.