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PeerBasis
Compensation Comparability Determination

Wlvt Re Inc

Executive Director / CEO

EIN 274185043
PA · NTEE W11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Timothy Fallon, Executive Director / CEO ($25,592) against every comparable organization that fit the selection criteria — 333 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

333 organizations qualified on sector, size, and geography 333 within the band form the benchmarked peer set.

Distribution of comparable compensation

$201 total compensation of comparable organizations → $586,887 $25,592
$9,55010th
$20,98425th
$42,646Median
$78,20275th
$106,93490th
$25,592This org · 31st
p10$9,550
p25$20,984
p50$42,646
p75$78,202
p90$106,934
$25,592

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.

OrganizationStateTotal revenueTotal compSource
Los Tules Mutual Water CompanyCA $239,926$24,139 990
The Serving WayPA $240,190$10,667 990
Burn Pits 360TX $239,581$58,459 990
Safety Forces Support CenterOH $240,428$27,544 990
Dunham House IncNE $239,278$115,236 990
Armed Forces Services CenterMN $240,858$45,641 990
Southwest Wayne Water Assoc IncMS $238,996$353 990
America ScoresWA $241,168$69,763 990
Graham East Water Supply CorpTX $241,562$17,882 990
The California Center For CivicCA $238,069$97,372 990
Purposequest International IncPA $242,579$10,428 990
Watson & Black American Legion Post 126PA $242,753$19,624 990
Warrior Strong IncPA $236,873$73,222 990
Reflex Public Recreation Center IncNY $243,187$6,161 990
Litecoin Foundation IncCA $243,453$37,007 990
Greater Missouri LeadershipMO $235,713$100,899 990
Trenton Water Users CooperativeND $235,707$8,291 990
Enlisted Assoc Of Natl Guard OTN $244,860$41,977 990
Ride Provide IncCO $235,133$30,596 990
Pennsylvania Association Of Public Employee Retirement Systems (Papers)PA $234,669$70,000 990
Driving Successful LivesMI $245,393$201 990
Arizonans For Tribal Government GamingAZ $245,430$20,496 990
Gullotta House IncNY $245,494$9,786 990
Lake County Honor FlightIL $234,502$28,274 990
Benefit Big SkyMT $233,491$9,835 990

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 default31st
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted98th

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 (Timothy Fallon) 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 333 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,592 is reasonable (approximately the 31st 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). 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.