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PeerBasis
Compensation Comparability Determination

Ohio Inter-city Bowling Association

Executive Director / CEO

EIN 320741652
OH · NTEE Y99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mikey Carpenter, Executive Director / CEO ($8,284) against every comparable organization that fit the selection criteria — 186 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mikey Carpenter — reported title “SECRETARY/TR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

186 organizations qualified on sector, size, and geography 186 within the band form the benchmarked peer set.

Distribution of comparable compensation

$88 total compensation of comparable organizations → $1,342,317 $8,284
$1,26410th
$4,15125th
$12,136Median
$33,55775th
$58,01590th
$8,284This org · 39th
p10$1,264
p25$4,151
p50$12,136
p75$33,557
p90$58,015
$8,284

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 OH 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
Hillington Crematory NY$222,706 Board Member $22,707 $20,472 2023
Hawkeye Equine Aid Program IA$222,690 Administrative Assistant $5,590 $6,107 2023
Catskill Teachers Association NY$223,625 President $1,500 $1,314 2024
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $28,636 2024
National Alliance Of State Drug TX$221,576 Director $30,000 $29,942 2023
Physician Staff Fund At St Catherines NY$224,714 President $32,000 $28,024 2024
Order Of Owls Nest 4008 OH$225,094 Prestreasure $48,688 $51,452 2023
Cambridge Lodge No 1211 Loyal Order Of Moose MD$225,271 Administrator $17,225 $15,204 2025
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $13,684 2024
Florida Puerto Rico District Of Ite FL$219,405 Director $2,000 $1,821 2024
Mount Lawn Cemetery Association Inc NC$218,536 Maintenance $48,000 $49,485 2023
Charity On Top Foundation Inc CA$227,248 Executive Director $58,800 $50,660 2023
Carpenters' Guaranty Fund MI$217,969 Chairman $119,516 $116,471 2025
The Miaamsaa Voluntary Beneficiary Association Trust MA$217,784 Trustee $39,046 $35,009 2023
Benevolent & Protective Order Of Elks Of The Usa NY$217,775 Secretary $1,500 $1,280 2025
Wellsville Lodge No 601 Loyal Order Of Moose NY$227,918 Administrator $4,800 $4,095 2025
Ancient Accepted Scottish Rite Of RI$228,163 Secretary $27,711 $25,751 2024
Indiantown Citrus Growers FL$228,325 President $6,000 $5,322 2025
Fraternal Order Of Eagles Aerie4300 OH$228,881 President $1,200 $1,200 2025
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $57,971 2024
Scott County Moose Lodge No 2324 IN$216,053 Administrator $10,200 $10,156 2025
Public Cemetery Of Cullman AL$215,326 President $6,000 $6,468 2023
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $28,032 2024
Steere Family Ri Historical Cemetery #29 RI$214,803 President, Treasurer $2,745 $2,551 2024
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $32,886 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default39th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted38th

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 (Mikey Carpenter) 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 186 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,284 is reasonable (approximately the 39th 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.