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PeerBasis
Compensation Comparability Determination

Delta Sculling Center

Executive Director / CEO

EIN 462888292
CA · NTEE N99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia Tirone, Executive Director / CEO ($10,200) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Patricia Tirone — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,800 total compensation of comparable organizations → $177,055 $10,200
$5,16110th
$27,66825th
$68,660Median
$87,37675th
$119,15990th
$10,200This org · 18th
p10$5,161
p25$27,668
p50$68,660
p75$87,376
p90$119,159
$10,200

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 CA 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
Palisades Predators Hockey Club In NY$482,619 President $5,000 $4,951 2025
Excel Sports League CA$450,286 President Dir $138,000 $134,041 2024
B&b Sports Academy NE$483,666 Director/sec $21,458 $25,960 2024
Little East Conference Inc RI$446,666 Clerk/commissnr $99,808 $107,653 2024
Scholastic Archery Association KY$491,886 Executive Director $82,110 $106,349 2022
The Common Wheel PA$492,887 Executive D $74,404 $85,927 2023
Coon Rapids Mat Bandits Wrestling MN$439,786 President $2,400 $2,667 2024
Boston Taekwondo Project Inc MA$439,323 Director/chairman $90,802 $89,418 2025
Clipped In For Life CA$438,246 Vice President $79,591 $77,308 2024
Women Of Oz Nwa AR$434,474 Executive Di $50,650 $65,933 2023
Charlottesville Community Bikes VA$503,575 Executive Director ( Through 10/2024 ) $78,123 $84,849 2024
California Ultimate Association CA$504,183 Executive Director $35,868 $35,868 2023
Still I Run MI$426,743 Executive Director $65,000 $75,467 2024
Southern Homestead Soccer Academy Inc FL$422,979 President $41,464 $45,110 2023
Capoeira For Tomorrow Inc FL$512,513 Vp/ Executive Director $40,000 $42,268 2024
Washington State Referee Committee WA$513,766 State Referee Administrator $32,190 $32,418 2024
Sports Quest TX$520,075 Executive Director $99,000 $111,395 2024
Knoxville Flyers Inc TN$408,595 Director $2,340 $2,767 2024
Athletic Equipment Managers VA$405,686 National Off $72,184 $76,378 2025
Elite Aquatics Sports Team Inc CA$403,657 Ceo $41,265 $41,265 2023
Wilderness Leadership & DC$533,486 President & $179,371 $177,055 2024
Naples Flag Football League Inc FL$398,954 Vice Preside $74,750 $81,322 2023
Blackpackers CO$397,798 Executive Di $86,281 $93,063 2024
Girls On The Run West Michigan MI$394,987 Executive Director $71,000 $82,433 2024
Diamond Barwalnut Valley Soccer League Inc CA$394,617 President $3,750 $3,642 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted18th

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 (Patricia Tirone) 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 67 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,200 is reasonable (approximately the 18th 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.