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PeerBasis
Compensation Comparability Determination

Time To Shine United Inc

Executive Director / CEO

EIN 462699495
FL · NTEE N70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ruth A Campbell, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$212 total compensation of comparable organizations → $178,178 $12,000
$2,62710th
$8,15825th
$20,859Median
$37,63275th
$74,65890th
$12,000This org · 35th
p10$2,627
p25$8,158
p50$20,859
p75$37,632
p90$74,658
$12,000

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.

OrganizationStateTotal revenueTotal compSource
Quadball IncNY $299,818$27,917 990
San Francisco Bay Area Sports Organizing CommitteeCA $308,510$37,498 990
Los Angeles Organization Of UltimateCA $296,168$13,951 990
Skating Club Of Jackson HoleWY $289,962$37,661 990
The Iowa State Pool PlayersIA $317,485$1,654 990
United States Bowling Congress IncHI $285,520$9,720 990
Coastal Volleyball Academy IncFL $283,912$9,949 990
Real Racine Sports And EventsWI $322,497$10,785 990
Tohkon Judo Academy IncIL $280,833$50,825 990
Boulder Valley Lacrosse AssociationCO $325,400$83,484 990
South Shore Womens Hockey LeagueMA $276,882$227 990
Bismarck MarathonND $276,007$78,612 990
United States Bowling Congress IncND $274,063$21,909 990
Central States Winter TournamentMO $269,844$16,912 990
United States Bowling Congress IncMT $340,076$13,029 990
North Dakota Rodeo AssociationSD $265,078$15,507 990
Central Alabama Sports Commission IncAL $343,245$65,345 990
Woodside Vaulters IncCA $343,731$41,465 990
Mdfc Legends UnitedTX $261,958$24,316 990
Usa Wrestling Of NdND $260,959$2,270 990
Hawaii Surfing AssociationHI $258,158$24,782 990
United States Bowling Congress IncWI $351,348$51,507 990
Casper Boxing ClubWY $253,546$40,880 990
National College Players AssociationCA $249,674$68,726 990
Texas Fencing Academy IncTX $248,471$51,714 990

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 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 default35th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted31st

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 (Ruth A Campbell) 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 75 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 35th 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.