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PeerBasis
Compensation Comparability Determination

Raleigh Tennis Association

Executive Director / CEO

EIN 202930399
NC · NTEE N66
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Roberts, Executive Director / CEO ($41,818) 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 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kimberly Roberts — reported title “EXECUTIVE DI”, 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

$1,403 total compensation of comparable organizations → $131,911 $41,818
$3,40410th
$28,95425th
$54,026Median
$83,26475th
$107,01890th
$41,818This org · 41st
p10$3,404
p25$28,954
p50$54,026
p75$83,264
p90$107,018
$41,818

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 NC 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
Border Youth Tennis Exchange Inc AZ$450,473 Executive Director $130,273 $121,253 2023
Cptc Nfp IL$478,318 Director $1,475 $1,403 2023
First Serve Okc Foundation OK$478,799 Executive Director $78,433 $83,585 2023
Tre & Associates Inc NY$497,110 President $19,421 $16,497 2024
Merrick County Health & Fitness Ctr NE$509,626 Executive Di $14,658 $14,820 2024
Atlanta Community Tennis Foundation GA$403,598 Executive Director $83,642 $79,058 2024
Northside Youth Lacrosse Inc GA$530,969 Board Member $95,640 $93,069 2023
York Adams Community Tennis PA$389,165 Treasurer $41,662 $39,056 2024
Owensboro-daviess County Tennis Association Inc KY$543,547 Board Member/manager $27,497 $27,770 2024
Spring Branch Tennis Association TX$373,348 Executive Director $52,130 $49,019 2024
Hamilton County Community Tennis Association Inc IN$371,102 Executive Director $133,066 $131,911 2024
Sioux Falls Tennis Association SD$365,057 Director $2,000 $2,136 2023
San Antonio Tennis Association Inc TX$570,955 Executive Director $75,192 $70,706 2024
Greater Baltimore Tennis Patrons MD$353,220 President $85,486 $75,129 2024
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $82,301 2025
Phoenix After School Sports Inc AZ$339,366 Executive Director $42,000 $37,970 2024
United States Racquetball CO$590,697 Past Sec $2,000 $1,803 2024
Fast Cta OH$594,924 Executive Director $51,770 $53,067 2023
Aspen Lacrosse Club CO$314,979 President $61,000 $54,984 2024
Tennis Foundation Of St Petersburg FL$659,597 Executive Di $101,451 $89,590 2024
Rodney Street Tennis And Tutoring DE$665,307 Executive Director $114,567 $108,568 2023
Excel Swim Association WA$676,007 Executive Di $38,624 $32,507 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default41st
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted41st

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 (Kimberly Roberts) 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 $41,818 is reasonable (approximately the 41st 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.