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PeerBasis
Compensation Comparability Determination

Sunset Park District Management

Executive Director / CEO

EIN 113251860
NY · NTEE S80I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Estrada, Executive Director / CEO ($63,780) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: David Estrada — reported title “Executive Direc”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,771 total compensation of comparable organizations → $210,058 $63,780
$26,55410th
$43,65825th
$75,684Median
$92,38975th
$146,18990th
$63,780This org · 42nd
p10$26,554
p25$43,658
p50$75,684
p75$92,389
p90$146,189
$63,780

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
Center For Community Service Fund WA$465,997 President $20,238 $20,052 2024
East Cambridge Business Association MA$465,872 Executive Director $163,149 $162,244 2024
Choice For All NY$473,457 Ceo $81,290 $87,122 2022
Pregnancy Counseling Center CA$473,739 Executive Dir. $93,451 $91,939 2023
Conway Center For Family Business OH$450,438 Executive Di $138,112 $161,883 2024
Central Ia Center For Independent Living IA$448,514 Executive Director $66,950 $79,033 2025
Glbt National Help Center Inc CA$440,006 Executive Director $78,461 $74,977 2024
Texans For Clean Water Inc TX$435,000 President And Director $53,654 $59,395 2024
Danenet Inc WI$433,920 Executive Dir. $73,586 $87,559 2023
House Of Peace And Education Inc MA$433,309 Executive Di $42,913 $42,675 2024
Health Officers Association Of California CA$507,340 Executive Director $140,491 $138,218 2023
Native American Food Sovereignty AZ$427,502 Executive Dir. $109,889 $116,954 2024
Leadership Houston Inc TX$422,136 Executive Di $93,339 $103,326 2024
Remote Energy WA$421,740 Managing Director $33,439 $33,131 2024
Lynden Communitysenior Center WA$413,188 Former Executive Director $56,348 $55,829 2024
Wisconsin Coalition Of Independent WI$412,775 Executive Director $111,676 $129,069 2024
The Refuge IA$528,249 Executive Dir. $50,997 $61,794 2024
Tricounty Community Network Inc PA$405,524 Executive Director $160,735 $182,625 2023
Pine Bluffs Senior Center Inc WY$404,472 Executive Dir. $44,602 $52,854 2024
Astop Inc WI$532,991 Executive Director $74,436 $83,811 2025
Volunteer Center Of Cedar Valley IA$403,233 Executive Director $87,185 $105,643 2024
Kiwanis Club Of Lehigh Acres FL$398,789 Treasurer $38,919 $40,461 2024
Spokane County Sheriff Community Oriented Policing WA$538,501 Executive Director $77,100 $76,390 2024
New Hope Resource Center WA$394,474 New Hope Director $30,586 $30,304 2024
Women's Mentoring Network Inc CT$393,469 Executive Director $82,500 $88,131 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default42nd
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted34th

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 (David Estrada) 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 62 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,780 is reasonable (approximately the 42nd 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.