Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Lift The Children

Executive Director / CEO

EIN 680404790
CA · NTEE P70Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheila Boxley, Executive Director / CEO ($21,571) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$41 total compensation of comparable organizations → $1,617,987 $21,571
$8,83710th
$20,58025th
$36,483Median
$53,80675th
$73,67890th
$21,571This org · 27th
p10$8,837
p25$20,580
p50$36,483
p75$53,806
p90$73,678
$21,571

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

OrganizationStateTotal revenueTotal compSource
Anchor Therapy ClinicCA $0$97,131 990
Sunrise Community Of Maryland IncFL $0$30,777 990
Abh New Jersey IncPA $0$65,780 990
Veterans Partnering With Communities IncCA $0$4,662 990
Abh California IncPA $0$37,018 990
Helpers Of Holland HomeMI $0$36,320 990
Senior Services Support CorpNC $0$42,192 990
Abh Pennsylvania Adult Services IncPA $0$37,018 990
Organization Of Hispanics LatiMD $0$73,920 990
Wee Care Daycare Ministries IncIN $0$54,424 990
Center For Transforming Lives RealTX $0$28,582 990
Kindness CouponsCA $0$51,950 990
Seagull Industries For The Disabled IncFL $0$9,875 990
Congregational Homes IncPA $0$20,471 990
Childrens Garden Early Learning Center IncCO $0$17,200 990
Boys Town California IncNE $0$42,478 990
The Natural Goodness Foundation IncUT $0$461 990
The Delaware Public Policy InstituteDE $0$5,342 990
Goodex Services IncCA $0$20,090 990
Arcadia Community ServicesHI $0$36,147 990
Ego Ideal IncGA $0$49,376 990
108 St Edwards Housing Development FundNY $0$54,866 990
Joli Commercial Partners IncCO $0$57,097 990
Aids For Women Adolescents And Children International Organization IncMD $0$41 990
Peer Vision For Mental HealthND $0$62,586 990

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 CA 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 default27th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted44th

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 (Sheila Boxley) 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 70 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,571 is reasonable (approximately the 27th 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.