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PeerBasis
Compensation Comparability Determination

Bend Pickleball Club

Executive Director / CEO

EIN 452576677
OR · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kirk Foster, Executive Director / CEO ($7,500) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$322 total compensation of comparable organizations → $183,437 $7,500
$1,84410th
$5,58225th
$13,591Median
$35,43675th
$69,76290th
$7,500This org · 34th
p10$1,844
p25$5,582
p50$13,591
p75$35,436
p90$69,762
$7,500

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 OR 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
Los Angeles Water Polo Club CA$252,272 President $62,000 $57,650 2024
Hui Kanaka Powawae HI$261,538 President $17,700 $17,569 2023
Toyota Land Cruiser Association CO$262,453 Treasurer $6,000 $6,195 2024
Polish Sharpshooters Club PA$262,478 President $1,975 $2,121 2024
Slavish Citizens Club Lilly Pa PA$248,138 President $803 $888 2023
Thompson Rod & Gun Club Inc CT$264,600 Fmr Treasure $6,625 $6,689 2024
Agawam Revolver Club Inc MA$246,239 Clerk $1,500 $1,494 2023
Adaptive Sports For Kids Inc TX$245,528 Executive Director $12,100 $13,418 2023
Northwest Sports Association WA$266,630 President $32,941 $32,696 2023
Senior Women's Golf League NV$243,383 Executive Director/preside $25,249 $27,253 2024
Stowe Mtb Club Inc VT$243,047 Executive Director $59,648 $66,559 2023
Davignon Club Inc NH$242,740 President $7,451 $7,409 2024
St Boniface Ushers Club PA$270,770 Manager $28,363 $31,357 2023
West End Fire Company No 3 Social PA$274,606 President $2,388 $2,564 2024
Krewe Of Pontchartrain Inc LA$279,055 Pres/treas $6,000 $7,114 2024
Impact Fc Inc NC$230,053 Director Of $46,793 $53,602 2023
Almaden Riptides CA$229,993 President $63,850 $59,370 2024
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $37,376 2023
Day & Knight Chess Club CA$224,228 President/ceo $67,019 $62,317 2024
Southeastern Lacrosse Conference Inc GA$223,895 President $5,000 $5,574 2023
Mayfield Kamper Klub WA$287,466 Vice President $2,000 $1,878 2025
Woods Of St Thomas Club Inc KY$223,374 Treasurer $18,000 $21,440 2023
Benscreek Social & Citizens Club PA$223,306 President $300 $322 2024
Laguna Coast Volleyball Club CA$290,330 Ceo $77,037 $71,632 2024
Liberty Hose Co No 2 PA$220,452 General Employee $31,200 $34,494 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default34th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted34th

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 (Kirk Foster) 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 88 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,500 is reasonable (approximately the 34th 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.