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PeerBasis
Compensation Comparability Determination

Westminster Little League Inc

Executive Director / CEO

EIN 841573424
CO · NTEE O200
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Tyler Shehorn, Executive Director / CEO ($1,970) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tyler Shehorn — reported title “At-Large”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$799 total compensation of comparable organizations → $115,307 $1,970
$3,10610th
$8,55525th
$17,147Median
$37,09275th
$65,39290th
$1,970This org · 9th
p10$3,106
p25$8,555
p50$17,147
p75$37,092
p90$65,392
$1,970

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 CO 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
Kids With Character Inc FL$35,149 Exec. Dir. $26,400 $25,864 2023
Seed IL$35,169 Executive Director $12,725 $12,672 2024
Institute For Research And Evaluation UT$33,859 Director $6,000 $6,221 2024
Menlo Gateway Inc CA$35,402 Cfo / Assistant Secretary $77,467 $67,760 2024
Camp Wisdom Inc TX$37,060 Secretary And Treasurer $16,922 $17,147 2024
Building Blocks For Kids CA$37,183 President $46,302 $41,696 2023
New Destiny Community Development Corporation NJ$38,070 President $15,329 $14,273 2023
Tech Girl Power Inc FL$38,145 Ceo $28,000 $27,432 2023
Active Kids & Minds Inc MA$38,587 Treasurer & $110,160 $100,275 2024
Randall And Marie Martin Scout Camp Llc WA$29,360 Director $10,780 $9,525 2025
Andre Sobel River Of Life Foundation CA$28,453 President $131,825 $115,307 2024
Washington Area New Automobile Dealers DC$28,335 President $103,243 $91,773 2024
Manatee County Girls Club FL$41,056 Ceo, Ex-officio $50,355 $49,333 2023
Hurren Street Inc MA$41,793 President $853 $799 2023
Marathon County 4-h Leaders WI$41,879 Treasurer $1,600 $1,743 2023
National Center For Arts And Technology PA$42,077 President & Ceo $55,356 $55,919 2024
Harbor Impact Foundation Inc MI$26,627 President $39,068 $42,054 2023
Girls On Shred MT$44,110 Executive Director $1,100 $1,201 2024
Sm Charities Inc NY$25,000 Director $18,077 $16,546 2024
Junior Achievement Of Central Florida FL$46,114 President $24,431 $23,935 2023
Readers Are Leaders VA$46,193 President $5,000 $5,035 2023
Reclaiming Americas Communities Through Empowermen CA$46,500 Chief Executive Officer $37,211 $33,510 2023
Fresh MD$47,190 Executive Director $25,000 $24,375 2023
Men2boys FL$47,235 President $13,279 $13,010 2023
A Place Of Refuge MI$47,815 Director $12,000 $12,547 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted33rd
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 (Tyler Shehorn) 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 33 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,970 is reasonable (approximately the 9th 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.