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

Lido Sports School Inc

Executive Director / CEO

EIN 113307429
NY · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maya Loyfman, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 116 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

116 organizations qualified on sector, size, and geography 116 within the band form the benchmarked peer set.

Distribution of comparable compensation

$59 total compensation of comparable organizations → $209,191 $6,000
$1,62410th
$4,29025th
$13,069Median
$31,56475th
$45,41090th
$6,000This org · 27th
p10$1,624
p25$4,290
p50$13,069
p75$31,564
p90$45,410
$6,000

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
Ngf Education Inc FL$75,000 President & Coo $16,851 $18,036 2023
Foundation Of Louisiana Bowling Proprietors Assoc LA$75,634 Treasurer $2,600 $3,262 2023
Duluth Heritage Sports Center MN$73,881 Trustee/gene $1,465 $1,649 2023
Mohawk Valley Stewardship Council CA$76,138 Director $4,250 $4,061 2024
Rocky Mountain Wrestling UT$73,112 President $410 $464 2024
South Florida United Youth Soccer Association FL$76,547 President $300 $304 2025
Usa Ultimate Foundation CO$76,686 Director $7,264 $7,708 2024
Linn-mar Basketball Academy IA$76,772 Director $12,000 $14,541 2024
Youth Ministry Resources Inc GA$76,969 Founder/ceo $188,000 $209,191 2024
Young Mens Democratic Club PA$77,039 Manager $28,600 $31,563 2024
San Diego Usbc Assoc Inc CA$77,360 Assoc. Manager $15,000 $13,964 2025
Parker County Miracle League TX$71,768 Executive Direc $35,000 $37,746 2025
Dunn County Fish & Game Association WI$71,734 Treasurer $2,528 $2,922 2024
Montgomery County Tennis & Education Foundation MD$71,557 Executive Director $11,309 $11,700 2024
Olivet Blue Mountain Camp Inc PA$78,421 President/ceo $25,633 $29,124 2023
Dickson County Fair Association TN$70,573 Secretary $9,600 $11,497 2023
Weston Field Hockey Club Inc TX$70,453 President $6,950 $7,921 2023
Team Redlands CA$70,200 Ceo $29,500 $29,022 2023
Aspen Winter Sports Foundation Inc CO$69,958 Former Executive Director $41,771 $44,325 2024
Des Moines Area Sports & Tourism IA$80,000 President/ceo $35,812 $42,275 2025
Voice In The Wilderness TX$80,165 Executive Direc $5,414 $6,170 2023
Downtown Coaches Association OH$80,543 Executive Director $3,600 $4,111 2025
Greater Renton-tukwila Youth Soccer Association WA$68,590 Registrar $7,500 $7,431 2024
Mora Traveling Baseball Association MN$67,934 President $1,974 $2,159 2024
Alleghany Highlands Trails Alliance VA$67,917 Director Of Operations $57,500 $61,440 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 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 default27th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted24th

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 (Maya Loyfman) 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 116 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 27th 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.