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PeerBasis
Compensation Comparability Determination

Downtown Coaches Association

Executive Director / CEO

EIN 341196956
OH · NTEE N99Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeff Hepinstall, Executive Director / CEO ($3,600) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jeff Hepinstall — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $183,196 $3,600
$1,87210th
$5,44325th
$12,606Median
$29,12075th
$43,95690th
$3,600This org · 22nd
p10$1,872
p25$5,443
p50$12,606
p75$29,120
p90$43,956
$3,600

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
Voice In The Wilderness TX$80,165 Executive Direc $5,414 $5,403 2023
Des Moines Area Sports & Tourism IA$80,000 President/ceo $35,812 $37,022 2025
Northampton Liederkranz PA$82,383 President $1,309 $1,232 2025
The Southwest Sports Foundation TX$82,662 President $42,000 $40,716 2024
Olivet Blue Mountain Camp Inc PA$78,421 President/ceo $25,633 $25,504 2023
Otsego Sailing Club NY$83,453 Treasurer (Paymaster) $3,408 $2,984 2024
Breeze Softball Inc Aka CA$83,635 Event Coordi $2,400 $2,009 2024
San Diego Usbc Assoc Inc CA$77,360 Assoc. Manager $15,000 $12,229 2025
Young Mens Democratic Club PA$77,039 Manager $28,600 $27,641 2024
Youth Ministry Resources Inc GA$76,969 Founder/ceo $188,000 $183,196 2024
Linn-mar Basketball Academy IA$76,772 Director $12,000 $12,734 2024
Usa Ultimate Foundation CO$76,686 Director $7,264 $6,750 2024
Riley's Catch NC$84,405 Executive Director $10,000 $10,014 2024
South Florida United Youth Soccer Association FL$76,547 President $300 $266 2025
Mohawk Valley Stewardship Council CA$76,138 Director $4,250 $3,556 2024
Usbc 80639 Greater Portland Bowling OR$85,383 Assoc. Manager $36,749 $32,221 2025
Foundation Of Louisiana Bowling Proprietors Assoc LA$75,634 Treasurer $2,600 $2,857 2023
Ngf Education Inc FL$75,000 President & Coo $16,851 $15,795 2023
Albany Usbc Association NY$86,257 Office Manager $12,000 $10,819 2023
Lido Sports School Inc NY$74,793 President $6,000 $5,255 2024
Beverly Hills Athletic Alumni Association CA$86,479 Secretary Treasurer $36,000 $29,350 2025
Duluth Heritage Sports Center MN$73,881 Trustee/gene $1,465 $1,444 2023
Karate Five Association Inc TN$87,422 President $2,800 $2,937 2023
Atascadero Greyhound Foundation CA$87,651 Executive Dir. $36,650 $30,671 2024
Rolling Thunder Volleyball Club Inc IL$87,828 President $6,000 $5,717 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 default22nd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted19th

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 (Jeff Hepinstall) 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 130 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,600 is reasonable (approximately the 22nd 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.