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PeerBasis
Compensation Comparability Determination

California Usbc Association

Executive Director / CEO

EIN 204609816
CA · NTEE N70
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Lynn Matsubara, Executive Director / CEO ($15,833) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$592 total compensation of comparable organizations → $239,411 $15,833
$2,96710th
$11,39425th
$24,904Median
$84,96075th
$113,30390th
$15,833This org · 38th
p10$2,967
p25$11,394
p50$24,904
p75$84,960
p90$113,303
$15,833

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 CA 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
Skyline Conference Inc NY$417,479 Retired Commissioner $89,997 $96,961 2023
Team Ashburn Synchronized Skating Inc VA$414,449 President $9,000 $10,064 2024
United States Bowling Congress Inc CO$413,367 Association Manager $34,519 $37,343 2025
Bellevue Junior Sports Association NE$410,365 Center Director $73,851 $89,615 2025
Weva Inc NY$424,820 President $18,559 $18,921 2025
Georgia State Usbc Ba GA$427,103 Association Manager $10,000 $11,644 2024
New York Track & Field Inc NY$429,762 First Vice President $1,942 $2,032 2024
Nebraska Usbc Association NE$430,190 Women's Tour $17,000 $21,175 2024
Bowhunting Preservation Alliance MN$403,483 President/ce $16,800 $19,224 2024
Mat-su Baseball Inc AK$431,016 General Manager $117,109 $129,661 2024
Kansas State Usbc Inc KS$401,583 Director $7,583 $9,243 2025
The Greater Los Angeles Softball CA$433,216 Treasurer $592 $592 2024
Whitefish Adult Ice Hockey Association MT$400,607 Director $2,440 $2,967 2025
Greater La Usbc CA$400,113 Assoc. Manager $33,990 $33,990 2024
Usa Swimming Inc GA$435,384 Former Key Employee $27,500 $32,022 2024
Lee County Sports Organization FL$396,592 Executive Director $183,441 $199,570 2024
Center For Movement Challenges Inc GA$439,166 Secretary $40,000 $46,577 2024
Michigan Sports Alliance MI$441,332 Executive Director $4,835 $5,950 2023
Eastern Massachusetts Hockey Inc MA$388,653 General Manager $15,550 $16,660 2023
Indiana State Usbc Association Inc MI$446,266 President $1,899 $2,211 2025
Altitude Youth Ultimate CO$380,637 Treasurer $27,000 $30,868 2023
Multnomah Athletic Foundation OR$377,604 Executive Director $105,354 $113,303 2024
Black Girls Run Foundation VA$374,025 Founder And Ceo $2,585 $2,975 2023
Legacy Athletics Inc WI$373,914 President $19,038 $23,705 2023
Oklahoma Senior Games OK$373,057 Executive Director $25,000 $32,821 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default38th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted32nd

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 (Lynn Matsubara) 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 71 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,833 is reasonable (approximately the 38th 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.