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PeerBasis
Compensation Comparability Determination

Southern Rhode Island Youth Hockey Association

Executive Director / CEO

EIN 260002351
RI · NTEE O99
FY ending 2025-07-31
June 10, 2026

This analysis benchmarks the total compensation of Thomas Mccarthy, Executive Director / CEO ($15,400) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Thomas Mccarthy — 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

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,633 total compensation of comparable organizations → $173,485 $15,400
$15,24910th
$28,24125th
$56,277Median
$78,13275th
$96,52890th
$15,400This org · 11th
p10$15,249
p25$28,241
p50$56,277
p75$78,132
p90$96,528
$15,400

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 RI 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
Youth Opportunities Development PA$333,633 Executive Dir. $60,000 $65,943 2023
Raes Hope Inc TX$323,656 Executive Director $18,225 $20,092 2023
Kids In Focus AZ$335,244 Interim Executive Director $64,552 $66,457 2024
Pathways Core Training Inc TX$335,776 Executive Director $87,130 $96,056 2023
Free To Be CA$318,324 Executive Dir. $80,000 $72,043 2025
Youth For A Better Future IL$312,309 Executive Director $64,000 $67,354 2024
Mulberry International KY$347,266 Executive Director $48,900 $54,790 2025
Avenue941 Inc FL$347,323 Executive Director $71,142 $71,542 2024
Lexington Fraternal Order Of KY$347,585 President $5,000 $5,750 2024
So Kids Soar DC$347,935 Executive Dir. $104,615 $101,176 2023
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $15,295 2023
Yours Ministry VA$350,896 President/treasurer $60,000 $62,016 2024
Run Minnesota MN$352,201 Executive Director $56,135 $59,377 2024
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $141,339 2023
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $38,104 2025
Room Redux TX$301,149 Ceo $48,000 $52,917 2023
Made For More Foundation Inc FL$359,152 President $76,231 $76,660 2024
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $55,747 2024
Two Cranes Institute WA$359,544 President & Exec. $67,000 $64,213 2024
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $86,982 2024
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $34,182 2023
Michael's Daughter Foundation CA$369,362 President $14,000 $13,323 2023
Dream Company HI$286,991 President/secretary/direct $19,530 $19,271 2023
Childrens Justice And Advocacy Center IN$284,683 Executive Director $42,124 $48,958 2023
Life Decisions Inc IL$374,246 Chief Vision $35,927 $37,810 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to RI 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 RI 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted11th

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 (Thomas Mccarthy) 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 10, 2026, comparing compensation against 70 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,400 is reasonable (approximately the 11th 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 10, 2026.