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PeerBasis
Compensation Comparability Determination

Atlanta Community Tennis Foundation

Executive Director / CEO

EIN 043750678
GA · NTEE N66
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kirsten Robles, Executive Director / CEO ($83,642) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,485 total compensation of comparable organizations → $139,561 $83,642
$2,57510th
$20,43625th
$48,053Median
$85,17675th
$97,65890th
$83,642This org · 73rd
p10$2,575
p25$20,436
p50$48,053
p75$85,176
p90$97,658
$83,642

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 GA 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
York Adams Community Tennis PA$389,165 Treasurer $41,662 $41,320 2024
Spring Branch Tennis Association TX$373,348 Executive Director $52,130 $51,862 2024
Hamilton County Community Tennis Association Inc IN$371,102 Executive Director $133,066 $139,561 2024
Sioux Falls Tennis Association SD$365,057 Director $2,000 $2,260 2023
Border Youth Tennis Exchange Inc AZ$450,473 Executive Director $130,273 $128,284 2023
Greater Baltimore Tennis Patrons MD$353,220 President $85,486 $79,486 2024
Raleigh Tennis Association NC$463,614 Executive Di $41,818 $44,243 2023
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $87,073 2025
Phoenix After School Sports Inc AZ$339,366 Executive Director $42,000 $40,172 2024
Cptc Nfp IL$478,318 Director $1,475 $1,485 2023
First Serve Okc Foundation OK$478,799 Executive Director $78,433 $88,432 2023
Aspen Lacrosse Club CO$314,979 President $61,000 $58,173 2024
Tre & Associates Inc NY$497,110 President $19,421 $17,454 2024
Merrick County Health & Fitness Ctr NE$509,626 Executive Di $14,658 $15,680 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $41,374 2023
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $5,410 2024
Northside Youth Lacrosse Inc GA$530,969 Board Member $95,640 $98,465 2023
Washington Inner City Lacrosse DC$271,843 Executive Director $100,600 $90,391 2023
Owensboro-daviess County Tennis Association Inc KY$543,547 Board Member/manager $27,497 $29,381 2024
San Antonio Tennis Association Inc TX$570,955 Executive Director $75,192 $74,805 2024
United States Racquetball CO$590,697 Past Sec $2,000 $1,907 2024
Fast Cta OH$594,924 Executive Director $51,770 $56,144 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2024 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 GA 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted73rd

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 (Kirsten Robles) 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 22 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,642 is reasonable (approximately the 73rd 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.