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PeerBasis
Compensation Comparability Determination

Charlotte Curling Association

Executive Director / CEO

EIN 272056711
NC · NTEE N71
FY ending 2024-08-31
June 13, 2026

This analysis benchmarks the total compensation of Julie Dellibovi, Executive Director / CEO ($400) against every comparable organization that fit the selection criteria — 1315 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: Julie Dellibovi — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,315 organizations qualified on sector, size, and geography 1,315 within the band form the benchmarked peer set.

Distribution of comparable compensation

$53 total compensation of comparable organizations → $308,421 $400
$4,97810th
$17,73725th
$47,254Median
$73,52775th
$97,33190th
$400This org · 0th
p10$4,978
p25$17,737
p50$47,254
p75$73,527
p90$97,331
$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 NC 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
Ke Kukui Foundation WA$471,375 Executive Di $82,345 $71,351 2024
Greensboro Swimming Association Inc NC$471,477 Head Coach $103,234 $103,234 2024
Gig Harbor Junior Sailing WA$470,312 Sailing Director (Non-voting) $59,518 $51,571 2024
International Women's Baseball IL$470,046 Ceo $105,000 $99,904 2024
Kc Swim Academy And Infant Aquatics MO$471,968 President $34,000 $35,881 2023
Hetland Youth Hockey Association MA$472,032 Player Development $3,500 $3,133 2023
Wilmington Soccer Academy NC$469,581 President Treasurer $53,750 $53,750 2024
North Cincinnati Classics Inc OH$469,545 Director $29,500 $30,239 2024
North Carolina Rush Triad Soccer Club Inc NC$472,369 Vice President - Operations $61,291 $63,101 2023
Crossroads Volleyball Inc IN$472,508 Director $22,150 $22,606 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $35,950 2024
Essex County Youth Soccer Association MA$472,877 Referee Assignor $30,500 $26,525 2024
Abundant Life Ranch Inc CA$472,929 President $68,312 $57,088 2024
American Volkssport Associationinc TX$472,967 Ceo/presiden $106,513 $103,116 2024
Nature Camp Inc VA$473,161 Executive Director (Ex Off $59,589 $55,683 2024
Prospect Mountain Association Inc VT$473,412 Director $61,464 $59,873 2024
Detroit Lakes Youth Hockey MN$473,469 President $1,133 $1,083 2024
Minneapolis Rowing Club MN$473,598 Club Administrator $44,793 $44,101 2023
Cyclone Soccer Hollywood Inc FL$467,992 President $53,000 $48,186 2024
Josh Gibson Foundation PA$467,905 Executive Di $42,000 $40,535 2024
Eagles Athletic Association Inc IN$473,953 Director $18,158 $19,079 2023
Lafayette Tennis Association DC$473,964 Supervisor $107,000 $90,873 2024
Indiana Park And Recreation Association IN$474,097 Executive Director $101,376 $106,521 2023
Grass Hoppers Sports Inc WI$474,250 President $20,000 $20,812 2023
Hp Aquatics Club IL$467,529 Head Of Operations $68,922 $67,514 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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), adjusted3rd
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 (Julie Dellibovi) 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 13, 2026, comparing compensation against 1315 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $400 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 13, 2026.