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PeerBasis
Compensation Comparability Determination

La Jolla Volleyball Inc

Executive Director / CEO

EIN 452102849
CA · NTEE N50
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Barbara Birnbaum, Executive Director / CEO ($43,225) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$577 total compensation of comparable organizations → $108,738 $43,225
$2,82510th
$7,24425th
$25,359Median
$62,73575th
$82,63790th
$43,225This org · 67th
p10$2,825
p25$7,244
p50$25,359
p75$62,735
p90$82,637
$43,225

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 CA 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
Keys Of Arizona Inc AZ$404,115 President $62,833 $69,980 2024
Holmes Harbor Rod & Gun Club WA$402,280 Director $76,485 $79,302 2024
Newport Social Order Of Owls Inc PA$402,089 Officer $6,985 $8,305 2023
Western Harnett Youth Recreation Association Inc NC$413,272 Althetic Director $60,541 $72,443 2024
Cascade Volleyball Club Of Seattle WA$390,706 Executive Dir. $67,269 $69,747 2024
Pedals For Progress NJ$388,344 President $51,500 $53,250 2024
Bloody Run Social Club PA$424,611 Secretary/ Treasurer $49,995 $56,249 2025
Petaluma Phoenix Center Inc CA$425,390 Director/ Theater Manager $49,596 $49,596 2024
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $6,005 2024
South End Beneficial Association PA$429,629 President $31,200 $36,032 2024
St Petersburg Shuffleboard Club Inc FL$431,767 Executive Director $67,089 $75,144 2023
Le Club Alpin De Raquetteurs Inc NH$432,349 President $4,800 $5,285 2023
Va Competition Hare Scramble Svc Inc VA$375,309 President $11,546 $12,577 2025
The Monkey Mutual Aid Society OH$375,192 President $500 $613 2024
Empire Ranch Mens Golf Club CA$367,060 President $2,000 $2,000 2024
Kane Vets Home Association Inc PA$366,159 1 Year Trustee $10,200 $11,476 2025
Ohio Gun Owners OH$363,859 Executive Director $72,000 $90,923 2023
Star Track Cycling Inc NY$448,794 Co-director $34,833 $36,452 2024
North End Boat Club MA$448,969 President $5,000 $5,357 2023
Shift Community Cycles OR$362,333 Executive Dir. $49,600 $54,918 2023
West End Fire Company No 3 PA$360,857 Trustee $3,604 $4,162 2024
Logan Missouri Valley Country Club IA$451,100 Key Employee $77,405 $95,621 2025
Mertztown Rod And Gun Club PA$360,677 Steward $8,717 $10,067 2024
Coahoma County Conservation League MS$453,129 Treasurer $9,000 $11,951 2023
Clarion County Rod & Gun Club PA$358,511 Treasurer/se $8,631 $10,262 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2024 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 CA 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 default67th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted67th

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 (Barbara Birnbaum) 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 86 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,225 is reasonable (approximately the 67th 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.