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PeerBasis
Compensation Comparability Determination

Lake Park Friends Ltd

Executive Director / CEO

EIN 391836415
WI · NTEE T70Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ann Wolmer, Executive Director / CEO ($20,607) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $4,562,498 $20,607
$13,75010th
$31,38825th
$45,211Median
$58,88975th
$77,16390th
$20,607This org · 15th
p10$13,750
p25$31,388
p50$45,211
p75$58,889
p90$77,163
$20,607

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 WI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
United Way Of SpencerIA $261,135$9,921 990
United Way Of Effingham Cnty IncIL $261,026$35,978 990
United Way Of Stanly County IncNC $261,904$58,620 990
Lewis & Clark FoundationMT $259,068$61,657 990
Demopolis City Schools FoundationAL $263,711$28,354 990
Griffin Spalding County United WayGA $258,287$32,907 990
United Way Of Johnson County IncTX $257,893$40,523 990
The Business Council IncWI $256,993$150,128 990
United Way Services Of NorthernOH $256,029$27,533 990
United Way Of Virginia's EasternVA $255,802$33,751 990
Healing Hearts ConnectionMN $255,664$53,975 990
Lowell Sun Charities IncMA $255,574$29,312 990
Geneva Center Of Concern IncNY $255,517$49,984 990
United Way Of HastingsMN $254,009$45,196 990
United Way Of Windham County IncVT $253,430$68,655 990
Donum DeiTX $251,920$32,192 990
Kishwaukee United WayIL $249,389$62,622 990
United Way Of Whitewater Valley IncIN $247,353$71,741 990
United Way Of Southington IncCT $247,202$35,911 990
Children Of Deaf AdultsCA $275,428$4,465 990
The Community Chest Of EnglewoodNJ $246,442$63,358 990
United Way Of South Central IllinoisIL $278,145$57,427 990
Dubois Area United WayPA $241,634$39,341 990
Community Parent CenterNY $241,240$55,266 990
Schostak Family Support FoundationMI $240,909$25,141 990

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 WI 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 default15th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted11th

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 (Ann Wolmer) 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 120 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,607 is reasonable (approximately the 15th 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.