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PeerBasis
Compensation Comparability Determination

Lakewood Seward Park Community

Executive Director / CEO

EIN 800518110
WA · NTEE S20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheila Harvey, Executive Director / CEO ($20,017) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sheila Harvey — reported title “EXECUTIVE DIRE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$543 total compensation of comparable organizations → $169,231 $20,017
$6,06710th
$23,71025th
$46,960Median
$73,05375th
$86,62390th
$20,017This org · 23rd
p10$6,067
p25$23,710
p50$46,960
p75$73,053
p90$86,623
$20,017

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 WA 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
Christmas In April St Marys County MD$109,551 Executive Director $54,750 $54,100 2025
Motivated Young Scholars PA$114,532 Youth And Family Services $12,000 $12,983 2024
Decatur County Development Corp IA$108,957 Executive Director $45,824 $54,433 2024
Theclevelandobserver OH$115,375 Vice President $700 $828 2023
Loving Library AZ$107,908 Ceo $30,000 $31,301 2024
Town Square Inc NY$107,852 Executive Director $30,000 $29,410 2024
Aberdeen Main Street Inc MS$106,433 Coordinator $17,450 $21,084 2024
Urbandale Community Action Network IA$106,206 Executive Director $40,357 $49,356 2023
Tourism-recreation Investment Partnership Of David NC$119,621 Executive Director $79,166 $86,456 2025
Bexley Area Chamber Of Commerce OH$119,719 Executive Di $47,539 $54,625 2024
Hustle Winston-salem NC$120,434 Executive Director $33,333 $38,469 2023
Osgood Beautification And Main Street De IN$102,008 Treasurer $475 $543 2024
Mckinley Park Development Council IL$100,234 Managing Dir. $5,167 $5,511 2024
Promote Carmel Inc IN$100,190 Officer $48,750 $55,774 2024
Laurel Redevelopment Corporation DE$100,146 Executive Di $75,000 $79,671 2024
Oakland Renaissance Nmtc Inc CA$99,920 President $145,905 $136,685 2024
The Collective Empowerment Group MD$99,445 President $10,000 $10,442 2023
Summit Impact CA$124,138 Executive Di $175,464 $169,231 2023
Omro Area Community Center Inc WI$99,281 Executive Director $21,713 $24,601 2024
El Dorado Main Street Inc KS$124,748 Executive Director $35,000 $41,022 2024
Mountaineer Hbpa Benevolent Trust WV$127,040 Trust Administrator $20,533 $24,119 2024
Shreveport Common Inc LA$96,199 Executive Director $60,000 $73,794 2023
Newburg Community Club ND$128,292 President $5,800 $6,727 2025
Greater Palm River Point Community Development Corporation FL$128,346 Executive Director $76,000 $77,458 2024
Our Village Community Center UT$95,109 President $10,500 $12,003 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2023 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 WA 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 default23rd
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted20th

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 Harvey) 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 80 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,017 is reasonable (approximately the 23rd 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.