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PeerBasis
Compensation Comparability Determination

Larchmontmamaroneck Youth Lacrosse

Executive Director / CEO

EIN 134164160
NY · NTEE O50
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Tiffany Smith, Executive Director / CEO ($8,500) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tiffany Smith — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,000 total compensation of comparable organizations → $180,000 $8,500
$40,54310th
$59,34425th
$81,601Median
$100,00075th
$136,24390th
$8,500This org · 3rd
p10$40,543
p25$59,344
p50$81,601
p75$100,000
p90$136,243
$8,500

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
Girls On The Run Of Buffalo Inc NY$441,543 Board Member $83,760 $81,601 2025
Nycsalt Inc NY$469,111 Founder & Chief Executive Officer $162,758 $167,565 2023
The Relief Zone Inc NY$495,679 Executive Di $57,641 $59,344 2023
4th Family Inc NY$499,407 President $32,000 $32,945 2023
Children Of The City Inc NY$508,015 Executive Director $63,577 $65,455 2023
Own Your Future Outreach Inc NY$371,736 President $69,231 $71,276 2023
New Community Project Inc NY$370,800 Founder And Ceo $75,000 $75,000 2024
Just As I Am Youth Empowerment Inc NY$520,457 Ceo & President $130,418 $134,270 2023
American Debate League Inc NY$358,602 Executive Director $95,055 $95,055 2024
Mission Be Inc NY$357,538 Ceo $124,920 $124,920 2024
12th Rock Ministries Inc NY$353,432 President $54,640 $56,254 2023
Stay-focused Inc NY$528,893 President, Director $79,330 $79,330 2024
Cliff Avril Family Foundation Inc NY$351,214 Secretary $88,003 $88,003 2024
Magic Box Productions Inc NY$537,277 Executive Di $95,231 $95,231 2024
Young Excellence Society Inc NY$537,288 Executive Director $54,400 $56,007 2023
Adirondack Ski Touring Council Inc NY$342,606 Executive Dir. $80,000 $80,000 2024
Peace Of The City Ministries Inc NY$543,677 Board Member/executive Director $119,267 $119,267 2024
Black Men Achieve Of Greater Rochester Inc NY$336,288 Ceo & Program Leader $41,225 $42,443 2023
World Soccer Organization Inc NY$334,856 Director $21,000 $21,000 2024
Pelham Together Inc NY$334,542 Executive Dir. $100,000 $100,000 2024
Still Got Game Foundation Inc NY$558,965 Ed/treasurer $180,000 $180,000 2024
The Determination Center Of Cny Inc NY$564,923 President $42,563 $43,820 2023
Extreme Kids And Crew Inc NY$305,825 Executive Dir. $73,769 $75,948 2023
Lightnings Junior Cheerleading Incorporated NY$300,693 President $8,000 $8,000 2024
Young Masterminds Initiative Inc NY$299,143 Board Chair Ceo $84,583 $87,081 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted3rd

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 (Tiffany Smith) 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 29 similarly situated organizations (Same NTEE sector (O50) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,500 is reasonable (approximately the 3rd 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.