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PeerBasis
Compensation Comparability Determination

Special Olympics Florida Foundation Inc

Executive Director / CEO

EIN 453340920
FL · NTEE N112
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sherry Wheelock, Executive Director / CEO ($40,574) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$736 total compensation of comparable organizations → $125,520 $40,574
$9,26910th
$21,43625th
$56,217Median
$80,95975th
$101,44290th
$40,574This org · 44th
p10$9,269
p25$21,436
p50$56,217
p75$80,959
p90$101,442
$40,574

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 FL 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
North Bay Officials Organization Inc CA$244,092 President $846 $736 2025
Jesse Owens Runners Club Inc AL$239,017 Director $22,140 $24,731 2024
Yakima Ymca Qalicb WA$276,253 President $23,216 $21,491 2024
Union Sharewaves Foundation KS$207,195 President/director $68,753 $76,797 2024
Baird Fund Corporation OH$201,997 Chief Executive Officer $61,742 $67,614 2024
Eastern Trail Alliance ME$201,882 Executive Director $57,630 $59,667 2024
Hoopla Association OR$300,007 President $5,000 $4,943 2023
Soaring Society Of America NM$302,513 Executive Director $11,873 $13,594 2023
Eyes Up Sports Ministries SD$332,851 Director $110,000 $125,520 2024
Atlanta Memorial Park Conservancy Inc GA$338,856 Executive Director $97,608 $104,472 2023
Albany Area Gymnastics Association MN$341,559 Executive Di $36,000 $36,779 2024
Virginia Sports Hall Of Fame Foundation VA$345,439 Executive Director $95,749 $98,411 2023
Jp4 Foundation MN$360,334 Executive Dir. $88,840 $93,445 2023
Walter Johnson Crew Club Inc MD$365,804 Head Coach $22,004 $21,270 2024
Bodie Foundation CA$369,426 Executive Director $68,600 $61,247 2024
Little Falls Sports Arena MN$372,625 Arena Manager $53,015 $52,767 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Sherry Wheelock) 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 16 similarly situated organizations (Same NTEE sector (N11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,574 is reasonable (approximately the 44th 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.