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

Massachusetts Recreation And Park Associ

Executive Director / CEO

EIN 042644992
MA · NTEE S41
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katie Dupont, Executive Director / CEO ($70,270) against every comparable organization that fit the selection criteria — 525 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katie Dupont — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

525 organizations qualified on sector, size, and geography 525 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $485,071 $70,270
$19,72010th
$51,24525th
$82,021Median
$114,86775th
$158,90090th
$70,270This org · 40th
p10$19,720
p25$51,245
p50$82,021
p75$114,867
p90$158,900
$70,270

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 MA 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
Florida Association For Pupil FL$271,344 Exec Dir $18,326 $19,665 2024
Main Street Business Improvement CA$271,407 Exdir/secty/trs $69,088 $68,145 2024
Latino Hotel Association NM$272,041 President And Ceo $7,600 $9,337 2024
Handle District Corporation CA$270,499 Executive Dir. $71,444 $72,550 2023
Interstate 70 Mountain Corridor CO$270,375 Director $88,480 $96,912 2024
Cactus & Pine Golf Course Superintendents Association AZ$272,346 Executive Director $80,810 $88,773 2024
Society Of Publication Designers Inc NY$272,523 Executive Director $100,000 $103,218 2024
Franklin County Home Builders NC$272,652 Executive Di $2,115 $2,570 2023
Oklahoma Business Ethics Consortium OK$272,670 Executive Director $79,020 $99,391 2024
Sunnyvale Downtown Association CA$272,720 Executive Director $110,000 $111,703 2023
Theatre Owners Of Mid-america TX$269,538 Executive Director $52,684 $61,976 2023
Truckers Service Association TX$273,129 President $1,500 $1,714 2024
International Association For Colon AZ$269,488 Executive Dir. $48,000 $52,730 2024
The Medical Staff Of The Riverside CA$273,358 President $36,000 $35,509 2024
Charlottesville Business Innovation VA$274,073 Executive Director $76,667 $84,556 2024
Sheet Metal Contractors Assoc Of Central And Southern Nj NJ$268,411 Chapter Executive $41,207 $43,267 2023
Prosser Chamber Of Commerce WA$274,312 Executive Dir. $41,181 $42,115 2024
International Credit Union Regulators Network Inc WI$274,351 Executive Director $123,006 $151,073 2023
Quad Cities Foundation For Fair IL$274,541 Manager $129,654 $145,598 2024
Taunton Area Chamber Of Commerce Inc MA$267,600 President $71,695 $73,592 2024
Adsc - West Coast Chapter OR$267,569 Administrator $44,400 $47,099 2024
Professional Travel Agents Of North VA$275,101 Treasurer $4,200 $4,632 2024
Pueblo West Chamber Of Commerce CO$275,151 Executive Director $27,738 $31,279 2023
Athens Farmers Market OH$267,020 Manager $12,000 $14,519 2024
Bulgaria Innovation Hub Inc CA$267,003 Executive Director $151,350 $153,693 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default40th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted36th

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 (Katie Dupont) 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 525 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,270 is reasonable (approximately the 40th 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.