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PeerBasis
Compensation Comparability Determination

North Atlantic Conference Inc

Executive Director / CEO

EIN 203099777
ME · NTEE N40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marcella Zalot, Executive Director / CEO ($106,461) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marcella Zalot — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,081 total compensation of comparable organizations → $136,299 $106,461
$6,35010th
$9,99825th
$54,726Median
$94,17075th
$102,65990th
$106,461This org · 90th
p10$6,350
p25$9,998
p50$54,726
p75$94,170
p90$102,659
$106,461

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 ME 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
Next Step Archery WA$330,823 Vice Preside $10,154 $9,319 2024
Shorewood Swim Club Foundation Inc WI$322,818 Executive Dir. $92,984 $96,979 2025
Pine City Civic Center Association MN$337,878 Treasurer $3,358 $3,314 2025
Fit & Able Productions Inc NC$313,873 Executive Director $96,000 $101,682 2024
The Fairfield County Interscholasti CT$341,040 President $1,125 $1,081 2024
Super Essex Conference NJ$354,550 Executive Director $3,525 $3,143 2025
American Southwest Conference TX$289,138 Former Commissioner $94,911 $100,197 2023
Minnesota Renegades MN$286,672 Vice President $11,880 $12,033 2024
The Big North Athletic Conference Inc NJ$279,045 Executive Director $10,000 $8,916 2025
Incline Sports Corporation OR$266,884 President $64,320 $61,230 2024
Jacksonville-onslow Sports Commission NC$387,711 Executive Director $98,600 $101,743 2025
10th Mountain Lacrosse Inc CO$264,538 Director/coach $20,100 $20,340 2023
Sheriff Pal Program MI$263,765 Executive Director $63,500 $67,187 2024
Sooner Athletic Conference AR$260,873 Commissioner $101,325 $116,751 2024
Overland Park Soccer KS$398,597 Academy Director $49,458 $54,772 2024
Abs Park MT$248,188 Vice President $8,000 $8,840 2024
Tidal Wave Swim Foundation Inc GA$407,922 President/head Coach $63,458 $65,406 2024
Cheshire County Shooting Sports Educatio NH$245,318 General Manager $17,550 $17,102 2023
Angels Boxing Academy Limited IL$411,044 President $106,888 $110,901 2023
North Jersey Interscholastic NJ$243,235 Executive Director $7,500 $6,687 2025
Excellence Thru Athletics Corp CA$242,518 President $9,145 $8,334 2023
Karatedo Honma Dojo Inc NY$242,136 Executive Director & Chief Instruct $50,350 $46,639 2024
Bay Area Youth Baseball Foundation CA$236,845 President $60,000 $54,679 2023
National Collegiate Acrobatics And Tumbling Association WA$230,783 Executive Director $17,500 $15,647 2025
Genesis Foundation For Fitness & Tennis KS$226,281 Executive Director $49,792 $56,770 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME cost of living and 2025 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 ME 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 default90th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted90th

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 (Marcella Zalot) 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 30 similarly situated organizations (Same NTEE sector (N40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,461 is reasonable (approximately the 90th 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.