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PeerBasis
Compensation Comparability Determination

Cptc Nfp

Executive Director / CEO

EIN 204008120
IL · NTEE N66
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patrick Leydon, Executive Director / CEO ($1,475) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Patrick Leydon — 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

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,895 total compensation of comparable organizations → $138,640 $1,475
$15,57610th
$34,16525th
$55,774Median
$87,84975th
$114,10690th
$1,475This org · 0th
p10$15,576
p25$34,165
p50$55,774
p75$87,849
p90$114,106
$1,475

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 IL 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
First Serve Okc Foundation OK$478,799 Executive Director $78,433 $87,849 2023
Raleigh Tennis Association NC$463,614 Executive Di $41,818 $43,951 2023
Tre & Associates Inc NY$497,110 President $19,421 $17,339 2024
Border Youth Tennis Exchange Inc AZ$450,473 Executive Director $130,273 $127,438 2023
Merrick County Health & Fitness Ctr NE$509,626 Executive Di $14,658 $15,576 2024
Northside Youth Lacrosse Inc GA$530,969 Board Member $95,640 $97,816 2023
Owensboro-daviess County Tennis Association Inc KY$543,547 Board Member/manager $27,497 $29,187 2024
Atlanta Community Tennis Foundation GA$403,598 Executive Director $83,642 $83,090 2024
York Adams Community Tennis PA$389,165 Treasurer $41,662 $41,048 2024
San Antonio Tennis Association Inc TX$570,955 Executive Director $75,192 $74,312 2024
Spring Branch Tennis Association TX$373,348 Executive Director $52,130 $51,520 2024
Hamilton County Community Tennis Association Inc IN$371,102 Executive Director $133,066 $138,640 2024
United States Racquetball CO$590,697 Past Sec $2,000 $1,895 2024
Sioux Falls Tennis Association SD$365,057 Director $2,000 $2,245 2023
Fast Cta OH$594,924 Executive Director $51,770 $55,774 2023
Greater Baltimore Tennis Patrons MD$353,220 President $85,486 $78,961 2024
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $86,499 2025
Phoenix After School Sports Inc AZ$339,366 Executive Director $42,000 $39,907 2024
Tennis Foundation Of St Petersburg FL$659,597 Executive Di $101,451 $94,160 2024
Rodney Street Tennis And Tutoring DE$665,307 Executive Director $114,567 $114,106 2023
Excel Swim Association WA$676,007 Executive Di $38,624 $34,165 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Patrick Leydon) 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 21 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,475 is reasonable (approximately the 0th 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.