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PeerBasis
Compensation Comparability Determination

Fayette Area Lions Den Inc

Executive Director / CEO

EIN 251799667
PA · NTEE N300
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karen Leister, Executive Director / CEO ($45,311) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,366 total compensation of comparable organizations → $113,233 $45,311
$4,05310th
$15,07325th
$46,938Median
$67,91775th
$78,22290th
$45,311This org · 46th
p10$4,053
p25$15,073
p50$46,938
p75$67,917
p90$78,222
$45,311

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
A Carousel For Missoula MT$305,508 Executive Di $56,632 $63,024 2023
Teton Rock Gym Inc ID$314,684 Executive Di $62,140 $66,287 2024
Girls On The Run Central Virginia VA$305,047 Executive Director $28,216 $27,319 2024
Cape Community Arena Group ME$293,067 Board Member $1,360 $1,366 2024
Piedmont Virginia Amateur Softball VA$291,127 Commissioner $15,013 $14,536 2024
Carpinteria Skate Foundation CA$289,876 Executive Director $88,274 $78,694 2023
Iron Belle Trail Fund MI$281,814 Director $15,072 $15,600 2024
Heroes Movement CA$278,910 President $65,000 $57,946 2023
Pacific Northwest Parkour Association OR$342,633 Executive Director $40,873 $38,062 2024
Southern Off-road Bicycle Association GA$349,267 Executive Director $65,000 $65,538 2024
Alabama Recreation & Parks Assoc Inc AL$350,398 Executive Director $59,400 $64,350 2024
Orchard Hills Athletic Club MI$268,589 Manager $14,563 $15,073 2024
Sensory Beans Inc NY$266,157 President $51,800 $46,938 2024
Friends Of Community Fitness ME$356,036 Executive Director $77,606 $75,917 2025
Maine Gearshare ME$262,844 Executive Director $75,000 $75,309 2024
Nosotros Rock Climbing Gym OH$359,884 Executive Director $64,928 $73,907 2022
Northern Blair County Recreation PA$259,038 Board Member $5,768 $5,768 2024
Community Swim Club WA$255,736 President $3,725 $3,443 2023
Northern Columbia Community And Cultural Center PA$253,387 Executive Director $27,728 $27,728 2024
Frailty Myths CA$250,961 President $100,552 $89,639 2023
Move Inclusive Dance TN$372,440 Executive Director $65,000 $68,514 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $46,112 2024
Slippery Rock Area Parks And Recreation PA$378,640 Director $46,722 $48,102 2023
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $31,051 2024
River City Inclusive Gymnastics Inc VA$383,241 Ceo $53,586 $53,416 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 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 default46th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted41st

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 (Karen Leister) 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 41 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,311 is reasonable (approximately the 46th 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.