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PeerBasis
Compensation Comparability Determination

Play Area Association Inc

Executive Director / CEO

EIN 300203672
NY · NTEE N50
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bhagolie Dewika, Executive Director / CEO ($73,281) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$340 total compensation of comparable organizations → $106,659 $73,281
$2,18610th
$6,71325th
$23,690Median
$53,86875th
$76,00890th
$73,281This org · 88th
p10$2,186
p25$6,713
p50$23,690
p75$53,868
p90$76,008
$73,281

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
Goodwill Beneficial Association PA$321,975 Financial Secretary/direct $2,951 $3,442 2023
Pilaguamish Community Club WA$318,090 Ranger $23,764 $24,882 2023
Peace Islands Institute Inc NJ$326,609 Executive Di $85,821 $89,611 2023
Monroe County Public School Athletic NY$315,818 President $23,690 $23,690 2025
Gary Sportsmen Club IN$312,840 President $500 $599 2024
Home Association Ephraim Slaug PA$332,199 President $10,484 $12,227 2023
Newberry Independent Club PA$311,297 President $10,800 $12,595 2023
Pine Tree Coutry Club TN$335,998 Grounds Manager $39,780 $48,902 2023
Motorcycle Roadracing Association Inc CO$336,507 President $6,265 $7,026 2023
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $26,806 2023
Soul Purpose Of New York Inc NY$307,312 Treasurer/director $5,000 $5,284 2023
Women Of Colors MI$339,290 President $67,226 $81,149 2023
Wonder Girls Usa Inc NJ$304,677 Ceo $48,500 $49,189 2024
Bristol Polish American Citizens CT$340,759 Treasurer $22,880 $24,368 2024
Dc Mamba DC$302,800 President And Ceo $31,652 $32,483 2023
Abilene Clay Sports TX$342,223 Club Manager $36,601 $41,589 2024
Roswell Wine Festival Inc GA$301,854 President $78,495 $89,654 2024
Sportsman Association Of Perry Co MO$301,208 President $20,463 $25,347 2023
Indianapolis Bridge Center Inc IN$300,902 Manager $26,205 $32,319 2023
Harmonie Singing Society PA$296,714 Treasurer $8,710 $9,866 2024
Scottish Hills Recreational Club NC$296,251 President $580 $701 2023
German American Federation PA$348,517 President $10,116 $11,460 2024
Alexandria Clay Company VA$294,225 Presdient $32,500 $36,698 2023
North Jersey Gun Club Inc NJ$294,062 Zultanky $21,640 $21,948 2024
Warwick Club NH$293,620 President $750 $766 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 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 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 default88th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted88th

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 (Bhagolie Dewika) 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 89 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,281 is reasonable (approximately the 88th 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.