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PeerBasis
Compensation Comparability Determination

New York Track & Field Inc

Executive Director / CEO

EIN 453548596
NY · NTEE N70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Padula, Executive Director / CEO ($1,942) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$566 total compensation of comparable organizations → $228,780 $1,942
$3,61010th
$11,54225th
$30,240Median
$85,78175th
$109,95890th
$1,942This org · 4th
p10$3,610
p25$11,542
p50$30,240
p75$85,781
p90$109,958
$1,942

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Nebraska Usbc AssociationNE $430,190$20,235 990
Mat-su Baseball IncAK $431,016$123,903 990
Georgia State Usbc BaGA $427,103$11,127 990
The Greater Los Angeles SoftballCA $433,216$566 990
Weva IncNY $424,820$23,381 990
Usa Swimming IncGA $435,384$30,600 990
Center For Movement Challenges IncGA $439,166$55,636 990
Michigan Sports AllianceMI $441,332$5,686 990
Skyline Conference IncNY $417,479$92,655 990
California Usbc AssociationCA $417,199$15,130 990
Team Ashburn Synchronized Skating IncVA $414,449$21,967 990
United States Bowling Congress IncCO $413,367$35,685 990
Indiana State Usbc Association IncMI $446,266$44,512 990
Bellevue Junior Sports AssociationNE $410,365$85,636 990
Bowhunting Preservation AllianceMN $403,483$18,371 990
Kansas State Usbc IncKS $401,583$8,833 990
Whitefish Adult Ice Hockey AssociationMT $400,607$2,836 990
Greater La UsbcCA $400,113$32,481 990
Lee County Sports OrganizationFL $396,592$190,708 990
Eastern Massachusetts Hockey IncMA $388,653$20,477 990
Grass Hoppers Sports IncWI $474,250$23,798 990
Altitude Youth UltimateCO $380,637$29,498 990
Booger FundWA $479,741$102,006 990
Multnomah Athletic FoundationOR $377,604$108,272 990
United States Bowling Congress IncMO $482,219$9,225 990

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 NY 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted4th

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 (John Padula) 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 68 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,942 is reasonable (approximately the 4th 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). 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.