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

Warwick Club

Executive Director / CEO

EIN 020234945
NH · NTEE N50
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Maccannell, Executive Director / CEO ($750) against every comparable organization that fit the selection criteria — 91 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: Timothy Maccannell — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

91 organizations qualified on sector, size, and geography 91 within the band form the benchmarked peer set.

Distribution of comparable compensation

$333 total compensation of comparable organizations → $100,033 $750
$1,93910th
$6,63625th
$21,479Median
$51,91675th
$72,13190th
$750This org · 5th
p10$1,939
p25$6,636
p50$21,479
p75$51,916
p90$72,131
$750

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 NH 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
North Jersey Gun Club Inc NJ$294,062 Zultanky $21,640 $21,479 2024
Alexandria Clay Company VA$294,225 Presdient $32,500 $35,914 2023
Askeo International WA$292,132 $14,001 $13,934 2024
Scottish Hills Recreational Club NC$296,251 President $580 $686 2023
Harmonie Singing Society PA$296,714 Treasurer $8,710 $9,655 2024
Laguna Coast Volleyball Club CA$290,330 Ceo $77,037 $73,948 2024
Mayfield Kamper Klub WA$287,466 Vice President $2,000 $1,939 2025
Indianapolis Bridge Center Inc IN$300,902 Manager $26,205 $31,628 2023
Sportsman Association Of Perry Co MO$301,208 President $20,463 $24,805 2023
Roswell Wine Festival Inc GA$301,854 President $78,495 $87,738 2024
Dc Mamba DC$302,800 President And Ceo $31,652 $31,789 2023
Wonder Girls Usa Inc NJ$304,677 Ceo $48,500 $48,137 2024
Soul Purpose Of New York Inc NY$307,312 Treasurer/director $5,000 $5,171 2023
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $26,233 2023
Krewe Of Pontchartrain Inc LA$279,055 Pres/treas $6,000 $7,345 2024
Newberry Independent Club PA$311,297 President $10,800 $12,326 2023
West End Fire Company No 3 Social PA$274,606 President $2,388 $2,647 2024
Gary Sportsmen Club IN$312,840 President $500 $586 2024
Monroe County Public School Athletic NY$315,818 President $23,690 $23,184 2025
St Boniface Ushers Club PA$270,770 Manager $28,363 $32,371 2023
Pilaguamish Community Club WA$318,090 Ranger $23,764 $24,350 2023
Northwest Sports Association WA$266,630 President $32,941 $33,753 2023
Goodwill Beneficial Association PA$321,975 Financial Secretary/direct $2,951 $3,369 2023
Play Area Association Inc NY$322,322 Pal Teacher $73,281 $71,715 2025
Thompson Rod & Gun Club Inc CT$264,600 Fmr Treasure $6,625 $6,905 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Timothy Maccannell) 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 91 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $750 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.