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PeerBasis
Compensation Comparability Determination

Northeast Accessible Golf

Executive Director / CEO

EIN 274514262
MA · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Fredrick Corcoran, Executive Director / CEO ($16,000) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Fredrick Corcoran — reported title “PRESIDENT/ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$849 total compensation of comparable organizations → $189,117 $16,000
$7,17310th
$19,71225th
$34,146Median
$56,15875th
$74,70090th
$16,000This org · 19th
p10$7,173
p25$19,712
p50$34,146
p75$56,158
p90$74,700
$16,000

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 MA 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
Among Friends Activity Center Inc OK$113,835 Executive Di $44,500 $56,139 2023
Brookshire New Birth Ministries TX$113,413 Director $14,400 $16,030 2024
Step Into Life Ministries Inc PA$113,379 Exec Dir $6,240 $7,129 2023
Intecare Housing Inc IN$111,668 President/ceo $55,402 $66,936 2023
Restan Corp OH$117,770 President $11,008 $12,975 2024
Christopher Housing WA$117,987 President And Ceo $24,457 $25,086 2023
Heal Development Corporation OH$119,538 Ceo $5,477 $6,646 2023
Shreveport Independent Living Inc LA$109,583 President/ceo $21,418 $26,245 2024
Trpil PA$108,521 Ceo $19,158 $21,260 2024
W Connection Inc NY$122,851 Executive Di $33,396 $34,574 2023
The American Roundtable To Abolish MA$123,680 President $189,117 $189,117 2024
Homewerks Np CA$105,454 President $35,640 $34,247 2024
Latinos Norristown Pa PA$125,533 Program Coordinator $4,400 $5,234 2022
Christ's Outreach For The Blind Inc MI$125,792 President $27,420 $32,426 2023
I Am That Woman Movement Inc Nfp IL$101,531 Ceo And Founder $1,099 $1,237 2023
Methow Valley Riding Unlimited WA$130,663 Program Director $31,733 $31,616 2024
White Oak Housing Foundation CA$98,433 Ceo $61,000 $60,348 2023
Smart Women Smart Money Educational Foundation IL$98,289 President $29,500 $32,274 2024
Center For Wisdoms Women ME$130,877 Executive Director $72,127 $80,372 2024
Love On 4 Paws Inc CA$97,619 Admin Assistant $18,175 $17,465 2024
Miracle League Of Las Vegas NV$131,748 Executive Director $55,000 $61,351 2024
Neurostrong Wellness And Fitness TX$94,461 President $21,184 $23,581 2024
Beyond The Natural Foundation MD$136,830 Executive Director $38,690 $40,252 2024
Woods Foundation Of New Jersey Inc NJ$89,961 Treasurer $30,458 $31,156 2023
Womensource Inc GA$139,875 Exec. Direct $44,846 $50,179 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default19th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted10th

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 (Fredrick Corcoran) 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 67 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,000 is reasonable (approximately the 19th 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.