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PeerBasis
Compensation Comparability Determination

Lexington Lions Club Endowment Inc

Executive Director / CEO

EIN 611126663
KY · NTEE S80
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Coo Ee Shelby, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Coo Ee Shelby — reported title “SECRETARY &”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$749 total compensation of comparable organizations → $115,508 $3,000
$6,96210th
$16,75925th
$49,164Median
$65,46775th
$89,78490th
$3,000This org · 5th
p10$6,962
p25$16,759
p50$49,164
p75$65,467
p90$89,784
$3,000

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 KY 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
Atlanta Woman's Club GA$259,551 Director Of Sales And Even $115,743 $108,322 2024
Front Range Community Services Inc CO$262,100 Exec Director $55,583 $51,074 2023
Leadership Macomb Inc MI$262,652 Executive Director $108,817 $104,543 2024
Youth Leadership Authority Inc NV$257,686 President Executive Director $82,200 $78,957 2023
Arab American Friendship Center MI$257,245 Executive Director $47,684 $45,811 2024
Gateway To The Great Outdoors IL$257,166 President Treasurer $25,631 $23,454 2024
Gapps Global Alliance To Prevent WA$265,582 Treasurer $24,000 $20,000 2024
Coastal Communities Family Success NJ$267,798 Executive Director $75,000 $64,169 2023
North Carolinas Eastern Alliance NC$270,119 President/ceo $3,000 $2,971 2023
Senior Center Of Langlade County In WI$270,449 Program Director $33,991 $34,018 2023
Ministry Of Zoey's Place TX$248,890 President $11,520 $10,726 2024
The 1477 Corporation Of Bergenfield NJ$247,858 Secretary $4,500 $3,643 2025
Mentor Discover Inspire Inc CA$246,941 Program Development Director $24,000 $19,859 2023
Rochester Rotary Club NY$246,305 Executive Director $9,493 $7,778 2025
San Diego Lions Welfare Foundation CA$245,585 Executive Dir. $12,438 $9,997 2024
Community Services Agency Of The DC$276,632 Executive Director Thru March 2024 $112,909 $92,223 2024
Mt Juliet Help Center TN$243,235 Director $44,233 $43,277 2024
Working Men Of Christ Inc KS$240,294 Executive Director $42,000 $42,233 2024
Onevirginia2021 Foundation VA$281,741 Executive Di $95,833 $86,126 2024
Friends Of The Trail WA$281,741 President, Executive Director, Director $101,285 $82,228 2025
Columbus Rotary Foundation Inc OH$283,453 Secretary $1,438 $1,459 2023
Greater Cheyenne Foundation WY$284,004 Secretary $47,245 $47,089 2024
Open Arms Rape Crisis Center & Lgbt Services TX$284,932 Executive Director $64,126 $61,469 2023
Mcleod Alliance MN$285,813 Director $66,511 $61,171 2024
The Lutheran Service Society Of New York NY$285,829 Executive Director $71,926 $62,282 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default5th
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted3rd

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 (Coo Ee Shelby) 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 65 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 5th 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.