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PeerBasis
Compensation Comparability Determination

Little Falls Sports Arena

Executive Director / CEO

EIN 363571994
MN · NTEE N110
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Wesley Waytashek, Executive Director / CEO ($53,015) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,151 total compensation of comparable organizations → $131,951 $53,015
$9,37510th
$21,14725th
$50,274Median
$100,39675th
$114,50690th
$53,015This org · 50th
p10$9,375
p25$21,147
p50$50,274
p75$100,396
p90$114,506
$53,015

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 MN 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
Bodie Foundation CA$369,426 Executive Director $68,600 $61,535 2024
Walter Johnson Crew Club Inc MD$365,804 Head Coach $22,004 $21,370 2024
Jp4 Foundation MN$360,334 Executive Dir. $88,840 $93,884 2023
Palisades Parks Conservancy Inc NY$391,399 Executive Director $140,569 $131,951 2024
Bravo Athletics Volleyball Club CA$395,765 Ceo $73,500 $65,931 2024
Friends Of The Riverwalk Inc FL$397,125 Executive Director $128,471 $125,372 2024
Virginia Sports Hall Of Fame Foundation VA$345,439 Executive Director $95,749 $98,874 2023
Camp Aranzazu Foundation TX$401,233 Executive Director $102,679 $109,849 2023
Albany Area Gymnastics Association MN$341,559 Executive Di $36,000 $36,953 2024
Atlanta Memorial Park Conservancy Inc GA$338,856 Executive Director $97,608 $104,963 2023
Mbp Helping Hands GA$409,686 Executive Director $2,000 $2,151 2023
Eyes Up Sports Ministries SD$332,851 Director $110,000 $126,111 2024
Pittsford Crew Inc NY$412,447 Treasurer $12,000 $11,265 2024
Usa Climbing Foundation UT$428,081 Chief Executive Officer $22,110 $23,507 2024
Norcal Womens Lacrosse Officials CA$442,334 Director & President $5,000 $4,618 2023
Soaring Society Of America NM$302,513 Executive Director $11,873 $13,657 2023
Hoopla Association OR$300,007 President $5,000 $4,966 2023
Childhood Drowning Prevention Foundation CA$445,733 President $36,550 $32,786 2024
Yakima Ymca Qalicb WA$276,253 President $23,216 $21,592 2024
International Women's Baseball IL$470,046 Ceo $105,000 $107,233 2024
Eagles Athletic Association Inc IN$473,953 Director $18,158 $20,479 2023
Burke River Trail Association NC$491,684 Executive Director $45,000 $47,056 2025
Pillar Foundation TX$493,643 Executive Dir. $50,000 $53,491 2023
Special Olympics Florida Foundation Inc FL$249,798 President $40,574 $40,765 2023
Friends Of Kenilworth Aquatic Gardens DC$499,177 Executive Director $116,451 $106,155 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default50th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted36th

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 (Wesley Waytashek) 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 28 similarly situated organizations (Same NTEE sector (N11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,015 is reasonable (approximately the 50th 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.