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PeerBasis
Compensation Comparability Determination

Northfield Union Of Youth

Executive Director / CEO

EIN 411812234
MN · NTEE N31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelli Podracky, Executive Director / CEO ($33,689) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kelli Podracky — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$615 total compensation of comparable organizations → $161,320 $33,689
$17,82010th
$38,18425th
$53,094Median
$62,94075th
$76,23590th
$33,689This org · 21st
p10$17,820
p25$38,184
p50$53,094
p75$62,940
p90$76,235
$33,689

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
Ramona Parks & Recreation Assn Inc CA$328,134 President $18,790 $17,093 2022
Pine Hill Community Center Ltd NY$307,367 Executive Director $48,802 $44,629 2023
Chelan Teen Center WA$303,518 Executive Dir. $67,500 $59,405 2024
Sheboygan Athletic Club Inc WI$350,243 Director $599 $615 2024
Dunbar Coalition Inc AZ$354,948 Executive Director $18,462 $17,969 2023
Chappaquiddick Community Center MA$294,454 Executive Director/director $46,810 $41,349 2024
Richland Area Community Center MI$290,350 Executive Di $79,228 $82,760 2023
Cape Lookout Foundation Inc NC$290,100 Executive Director $40,000 $40,627 2024
De Hostos Senior Center Inc FL$367,287 Ceo $67,600 $62,426 2024
Santa Barbara House Of Hustle CA$283,416 President $5,900 $5,156 2023
Youth Advantage Inc MN$282,307 Executive Di $57,750 $56,093 2024
Community Center Of Hope Inc IN$376,800 Executive Di $35,697 $38,097 2023
New England Sports Complex Inc NH$379,725 General Manager And Director $172,632 $161,320 2023
Wabash Valley Family Sports Center Inc IN$382,782 Executive Director $53,000 $56,564 2023
Pregnancy And Family Center Inc KS$266,875 Co-director $24,300 $25,806 2024
Clarkston Community Center GA$396,225 Executive Dir. $70,014 $71,245 2023
Greenwood Community & Recreation MS$398,999 President $52,622 $59,313 2023
Bandon Community Youth Center Inc OR$250,726 Executive Director $18,326 $17,223 2023
The Ledge TN$249,894 President/ Executive Direc $51,105 $52,805 2024
Friends Of Third Place Commons WA$249,302 Director $43,485 $38,270 2024
Cottagewood Community Foundation MN$247,000 Exec Direc,s $54,662 $53,094 2024
Community Building Partners Inc ID$246,827 Executive Director $67,000 $70,062 2024
Ballston Area Recreation Commission NY$244,068 Executive Di $79,190 $72,419 2023
Shenandoah Valley Bicycle Coalition VA$233,793 Executive Dir. $56,769 $53,881 2024
Spring Grove Regional Parks And PA$421,602 Executive Director $64,730 $63,453 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 2023 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted18th

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 (Kelli Podracky) 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 39 similarly situated organizations (Same NTEE sector (N31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,689 is reasonable (approximately the 21st 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.