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PeerBasis
Compensation Comparability Determination

Lafayette Tennis Association

Executive Director / CEO

EIN 272835258
DC · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Erin Rosebar, Executive Director / CEO ($107,000) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$568 total compensation of comparable organizations → $126,632 $107,000
$3,64210th
$7,20925th
$24,447Median
$64,93775th
$82,07590th
$107,000This org · 99th
p10$3,642
p25$7,209
p50$24,447
p75$64,937
p90$82,075
$107,000

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 DC 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
Hetland Youth Hockey Association MA$472,032 Player Development $3,500 $3,690 2023
Renaissance Knights Foundation IL$477,135 President $72,500 $81,223 2024
Arena National Inc NC$466,630 Vp Of Growth Development $5,720 $6,735 2024
Benton Golf And Country Club KY$463,873 Director $26,042 $31,883 2024
West Wyomissing Fire Co Social PA$486,412 President $4,195 $4,908 2023
Coon Rapids Youth Hockey MN$459,288 Gambling Man $62,061 $71,946 2023
Coahoma County Conservation League MS$453,129 Treasurer $9,000 $11,760 2023
The Southern California High School CA$496,025 President $106,000 $104,306 2024
Logan Missouri Valley Country Club IA$451,100 Key Employee $77,405 $94,093 2025
North End Boat Club MA$448,969 President $5,000 $5,272 2023
Star Track Cycling Inc NY$448,794 Co-director $34,833 $35,869 2024
Fearless Fire Co No 14 Of Allentown PA$514,195 President $500 $568 2024
Le Club Alpin De Raquetteurs Inc NH$432,349 President $4,800 $5,200 2023
St Petersburg Shuffleboard Club Inc FL$431,767 Executive Director $67,089 $73,943 2023
South End Beneficial Association PA$429,629 President $31,200 $35,456 2024
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $5,909 2024
Bpoe Elks No 436 Home Association PA$522,008 Treasurer $4,000 $4,429 2025
Petaluma Phoenix Center Inc CA$425,390 Director/ Theater Manager $49,596 $48,803 2024
Bloody Run Social Club PA$424,611 Secretary/ Treasurer $49,995 $55,350 2025
Invasion Volleyball Club Inc MO$528,709 Director $29,667 $34,884 2025
The Liberty Inc NM$534,147 President $22,779 $27,919 2024
Western Harnett Youth Recreation Association Inc NC$413,272 Althetic Director $60,541 $71,285 2024
Amvets Home Association PA$538,840 Manager-prior $33,220 $38,866 2023
Claymakers Arts Community Inc NC$541,004 Executive Director $58,000 $70,310 2023
La Jolla Volleyball Inc CA$405,973 President $43,225 $42,534 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default99th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted99th

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 (Erin Rosebar) 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 79 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $107,000 is reasonable (approximately the 99th 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.