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PeerBasis
Compensation Comparability Determination

Competitive Wake Surf Assoc Inc

Executive Director / CEO

EIN 454639439
VA · NTEE N67
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jon Shields, Executive Director / CEO ($31,200) against every comparable organization that fit the selection criteria — 250 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

250 organizations qualified on sector, size, and geography 250 within the band form the benchmarked peer set.

Distribution of comparable compensation

$133 total compensation of comparable organizations → $341,511 $31,200
$2,14510th
$5,24525th
$16,999Median
$35,37375th
$54,75190th
$31,200This org · 70th
p10$2,145
p25$5,245
p50$16,999
p75$35,373
p90$54,751
$31,200

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 VA 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
The Farmington Community Assoc NC$115,222 Executive Director $22,320 $23,201 2024
Wilson Junior Soccer Club PA$115,078 Registrar $5,000 $5,164 2023
Greater Tampa Bowling Associat FL$114,727 President $1,500 $1,381 2025
Christian Youth Fellowship Inc CT$114,726 President $46,800 $45,446 2023
Camp Caleb Christian Association Inc KY$114,624 Director/ Key Employee(jan-aug) $22,012 $24,493 2023
Heart Shot Ministry Inc IA$114,229 Ceo $27,927 $31,669 2023
The Dipsea Race Foundation CA$113,824 Executive Dir. $17,000 $14,767 2024
Nelson Armes Post 601 Home Association PA$117,030 Manager $9,480 $9,791 2023
Edge Athletics Club Inc NY$113,459 President/di $103,333 $96,707 2023
Palos Verdes Peninsula High School CA$113,250 Vp Communica $3,170 $2,683 2025
Jamestown New Horizons Inc MO$112,421 Treasurer $21,250 $23,310 2023
Star Athletic Club PA$112,323 Manager $29,415 $29,509 2024
Needham Youth Basketball League Inc MA$118,405 President $11,000 $10,238 2023
Equine Assisted Development MI$118,444 Executive Director $40,673 $43,480 2023
Washington County Star Trail Association Inc MN$111,985 President $2,165 $2,152 2024
Lakeville South Clay Target Team MN$111,902 Vice Preside $5,000 $4,971 2024
Recreation Center Committee IA$118,835 Director $22,200 $24,453 2024
Greater Pittsburgh Usbc PA$111,650 Current Assoc Mgr $36,000 $35,184 2025
Brooklyn Lacrosse Club Inc NY$111,435 Executive Director $12,853 $11,683 2024
Eastern Slope Ski Club NH$110,724 Board Member $7,500 $6,967 2024
Warburton Chapel Trustees CT$110,465 Trustee $3,000 $2,830 2024
Hawaii Surfing Production Corp HI$110,359 President $29,430 $25,823 2025
Morris County Youth Soccer Association NJ$120,204 President $14,420 $12,951 2024
Chippewa Falls Area Senior Center Inc WI$120,341 Executive Director $45,036 $48,712 2023
Yorktown Junior Athletic Association Inc IN$109,934 Concessions $8,900 $9,720 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default70th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted66th

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 (Jon Shields) 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 250 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,200 is reasonable (approximately the 70th 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.