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PeerBasis
Compensation Comparability Determination

Lions Sight Conservation Foundation Inc Of W Va

Executive Director / CEO

EIN 550454224
WV · NTEE S800
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kim Ebert, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kim Ebert — reported title “Secretary-Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$890 total compensation of comparable organizations → $105,408 $2,400
$7,07310th
$12,71425th
$20,701Median
$47,24575th
$59,95490th
$2,400This org · 6th
p10$7,073
p25$12,714
p50$20,701
p75$47,245
p90$59,954
$2,400

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 WV 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
Kane County Farm Bureau Foundation IL$104,203 Manager $14,168 $13,205 2024
Baxter Snowmobile Club Inc MN$88,161 Gambling Mgr $14,682 $13,753 2024
Asian American Resource Foundation Inc GA$112,646 President $16,667 $16,356 2023
Robert J Min Md Pc NY$85,688 President $51,748 $44,330 2024
Estill County 21st Century Inc KY$83,022 Executive Director $41,440 $43,454 2023
Center For Child And Family Achievement Inc NJ$115,891 Executive Director $17,680 $14,965 2024
Acercamiento Hispano SC$116,481 Executive Director $54,987 $55,989 2023
Ferndale Downtown Development Association WA$117,926 Exec Director $71,000 $62,042 2023
Tri Valley Medical Foundation NE$118,516 Foundation Director $56,751 $57,866 2024
Benevolent & Protective Order Of UT$76,258 Treasurer $7,720 $7,297 2025
Pursuing Transformation Inc PA$75,584 President $25,731 $25,045 2023
Santa Rosa Community Services Inc FL$126,025 Director $42,135 $37,525 2024
Edge For Tomorrow DE$71,729 Executive Director $113,555 $105,408 2024
Chap Corporation MN$129,847 Vice President $12,000 $11,241 2024
Marshall Area Community Services MI$67,997 Director $7,000 $6,849 2024
Westside Regional Medical Staff Inc FL$145,365 Chief Of Staff $1,000 $890 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted25th
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 (Kim Ebert) 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 16 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 6th 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.