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PeerBasis
Compensation Comparability Determination

Lancaster Police Athletic League

Executive Director / CEO

EIN 264127436
OH · NTEE O99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wes Sims, Executive Director / CEO ($63,995) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Wes Sims — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$346 total compensation of comparable organizations → $97,599 $63,995
$7,89510th
$18,61125th
$30,799Median
$73,82075th
$83,43590th
$63,995This org · 67th
p10$7,895
p25$18,611
p50$30,799
p75$73,820
p90$83,435
$63,995

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 OH 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
V5 Initiative Inc DC$155,280 Executive Di $22,000 $17,705 2024
Genesis Associates Inc ID$158,745 President $42,317 $41,283 2024
Ukulele Kids Club Inc FL$176,691 Current Ceo/chairwoman $26,210 $23,247 2023
Pelican Action Inc LA$131,254 Director $71,858 $72,563 2024
Summer Of Sass Inc MA$196,251 Executive Di $90,087 $74,239 2024
Oak Ridge Outdoor Foundation IL$198,584 Manager $19,500 $18,100 2023
Child Wellness Institute Inc NJ$199,940 Executive Director $24,603 $20,145 2024
Southwest Wildlife Foundation Inc UT$203,783 Ceo $42,000 $39,421 2024
Purpose Learning Lab The Premier Drop-in Studio NC$208,006 Executive Director $28,650 $27,950 2023
Grand Forks Fastbreak Club ND$210,877 Director $4,200 $4,227 2024
Purpose Foundation For Youth IL$213,157 President $10,500 $9,467 2024
Students Without Limits CA$213,818 President/ceo $123,249 $97,599 2024
Victory Lane Camp Inc IN$217,717 Ceo $84,989 $82,193 2024
Healthy Families Partnership Inc VA$219,326 Board Treasu $400 $346 2025
Mentor For Change CA$221,819 Executive Di $25,523 $20,808 2023
Valley Youth Network PA$222,234 Executive Director $94,401 $86,332 2024
Wesley Foundation At The University Of Washington WA$223,768 Executive Director $99,011 $81,293 2024
Child And Family Resource Foundation SC$230,904 Ceo $35,170 $33,648 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted61st

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 (Wes Sims) 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 18 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,995 is reasonable (approximately the 67th 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.