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PeerBasis
Compensation Comparability Determination

Buffalo Sports Wellness Association Inc

Executive Director / CEO

EIN 262891465
NY · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles Kirsch, Executive Director / CEO ($26,000) 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 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Charles Kirsch — reported title “Manager”, 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

$12,775 total compensation of comparable organizations → $131,127 $26,000
$44,85110th
$56,63525th
$65,000Median
$70,97275th
$99,94690th
$26,000This org · 10th
p10$44,851
p25$56,635
p50$65,000
p75$70,972
p90$99,946
$26,000

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 NY 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
Topaz Arts Inc NY$259,923 President $56,995 $56,995 2023
New York Theological Education Center Inc NY$237,887 President $65,081 $63,214 2024
Steuben Senior Services Fund NY$260,629 Executive Director $58,308 $56,635 2024
New York State Science Olympiad Inc NY$233,412 Treasurer $13,500 $12,775 2025
Governors Committee On Scholastic NY$265,257 Executive Director $135,000 $131,127 2024
Leadership Rochester Inc NY$266,693 Executive Director (Thru 2/2024) $68,135 $66,180 2024
Wikitongues Inc NY$230,663 Executive Director $59,796 $59,796 2023
African Voices Communications Inc NY$270,782 Executive Director $65,000 $65,000 2023
By Kids Inc NY$224,087 Board Member And Executive Director $86,400 $83,921 2024
Hudson River Park Mothers Group Org NY$278,260 Director $130,000 $123,016 2025
Literacy New York-fulton Montgomery And Schoharie Counties Inc NY$218,644 Executive Director $50,000 $47,314 2025
Peace Action Fund Of New York NY$218,425 Executive Director $79,486 $77,206 2024
Foundation For Italian Art And Culture- NY$290,593 Executive Director $70,000 $67,992 2024
Ulster Literacy Association Inc NY$293,107 Executive Director $67,500 $65,563 2024
High Way Education Inc NY$202,698 Executive Director $46,176 $44,851 2024
Children Of Promise Stable Inc NY$196,459 Program Director $62,149 $60,366 2024
Cardio-facio-cutaneous International NY$184,530 Former Executive Director $67,516 $67,516 2023
Monroe County Bar Center For Education NY$181,226 Executive Director - Thru Dec 2024 $17,320 $16,389 2025
The Black Institute Inc NY$337,742 President $50,292 $48,849 2024
The Bella Abzug Leadership Institute Inc NY$343,203 Founder And Ceo $102,898 $99,946 2024
Literacy Connections Hudson NY$363,025 Executive Di $75,002 $70,972 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted5th

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 (Charles Kirsch) 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 (B99) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,000 is reasonable (approximately the 10th 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.