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PeerBasis
Compensation Comparability Determination

Steel City Rowing Corporation

Executive Director / CEO

EIN 232887762
PA · NTEE N71
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Langzettel, Executive Director / CEO ($50,750) against every comparable organization that fit the selection criteria — 1360 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Langzettel — reported title “HEAD COACH, EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,360 organizations qualified on sector, size, and geography 1,360 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $197,265 $50,750
$3,23010th
$10,21525th
$31,199Median
$60,35275th
$82,01190th
$50,750This org · 67th
p10$3,230
p25$10,215
p50$31,199
p75$60,352
p90$82,011
$50,750

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 PA 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
Pine Hill Community Center Ltd NY$307,367 Executive Director $48,802 $45,527 2023
Soul Purpose Of New York Inc NY$307,312 Treasurer/director $5,000 $4,665 2023
Salt Lake Climbers Alliance Inc UT$307,239 Executive Di $85,200 $87,442 2024
West Chester Hoops PA$307,833 President $65,800 $65,800 2024
Dayton Boat Club OH$307,866 Head Coach $36,000 $39,364 2023
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $23,664 2023
Figure Skating Club Of Park City UT$307,061 Treasurer $3,600 $3,599 2025
Lancer Youth Hockey Association Inc MN$308,016 Past Gaming Manager $4,500 $4,591 2023
Coast Aquatics Inc FL$306,881 Coach $68,175 $62,568 2025
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $22,319 2023
San Francisco Bay Area Sports Organizing Committee CA$308,510 Ceo And President $42,000 $36,368 2024
American Amputee Soccer Association NY$306,415 Board Member/director Of Development $1,905 $1,726 2024
Velo Kids Inc MI$306,388 Executive Di $35,000 $36,226 2024
A-team Mtb Inc AL$308,823 Team Director $34,420 $38,390 2023
Central Oak Heights Association PA$306,112 Former Treasurer $1,400 $1,441 2023
Capital East Soccer Club WI$308,982 Director Of Coaching $3,000 $3,061 2025
Feliciana Retreat And Conference Center Inc LA$305,864 Executive Director $73,679 $81,356 2024
Santa Barbara Water Polo Club Inc CA$309,215 Executive Director $54,240 $50,335 2022
Camp Opportunity Incorporated MD$305,621 Executive Director $110,000 $103,125 2024
World Trails Network - Hub For The Americas NH$305,579 Chair $5,000 $4,767 2023
A Carousel For Missoula MT$305,508 Executive Di $56,632 $63,024 2023
Maryland Interscholastic Athletic Association Inc MD$305,409 Executive Director $53,565 $48,923 2025
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $10,107 2024
Amore Youth Sports Inc AZ$309,781 President $60,000 $57,864 2024
Top Shelf Elite Combat Series TX$305,244 President $9,026 $9,054 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default67th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted65th

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 (Jennifer Langzettel) 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 1360 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,750 is reasonable (approximately the 67th 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.