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PeerBasis
Compensation Comparability Determination

Old Tennis Club Inc

Executive Director / CEO

EIN 112247433
NY · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Schaefer, Executive Director / CEO ($114,702) against every comparable organization that fit the selection criteria — 8 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joseph Schaefer — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

8 organizations qualified on sector, size, and geography 8 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,392 total compensation of comparable organizations → $124,099 $114,702
$1,91010th
$2,50025th
$5,875Median
$43,90775th
$77,20290th
$114,702This org · 88th
p10$1,910
p25$2,500
p50$5,875
p75$43,907
p90$77,202
$114,702

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 NY 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
San Francisco Hoops Foundation CA$11,290 Secretary&tr $1,500 $1,392 2024
Golden Gate Stem Fair CA$11,850 Director $5,000 $4,641 2024
Loppet Adventures MN$12,000 Executive Director $119,932 $124,099 2025
Saint Cloud Senior Mens Rugby MN$12,632 President $1,950 $2,132 2023
Garfield Lake Ice Racers Club Inc MN$7,274 Chief Executive Officer $2,399 $2,623 2023
Movemeant Inc CA$7,182 Executive Dir. $59,758 $57,104 2023
Opole Baseball Club & Recreation MN$13,281 Gambling Mgr $6,500 $7,108 2023
Noma Parks Foundation DC$14,524 Chief Financial Officer (Outgoing) $41,885 $39,508 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Joseph Schaefer) 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 8 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $114,702 is reasonable (approximately the 88th 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.