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PeerBasis
Compensation Comparability Determination

Queen City Water Sports Center

Executive Director / CEO

EIN 464055017
OH · NTEE N30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pedro Palacios, Executive Director / CEO ($32,000) against every comparable organization that fit the selection criteria — 190 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

190 organizations qualified on sector, size, and geography 190 within the band form the benchmarked peer set.

Distribution of comparable compensation

$121 total compensation of comparable organizations → $177,634 $32,000
$1,36310th
$4,44925th
$13,357Median
$30,03875th
$48,25390th
$32,000This org · 77th
p10$1,363
p25$4,449
p50$13,357
p75$30,038
p90$48,253
$32,000

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 OH 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
Crested Butte Snowsports Foundation CO$97,790 Executive Director $37,167 $32,683 2024
Dr Roach Outdoor League Inc OH$97,585 Secretary $600 $583 2024
United States Bowling Congress SC$98,875 Association Manager $8,927 $8,320 2025
Colorado Basketball Club CO$96,959 Director $8,225 $7,233 2024
The Foundry WY$99,293 Director - Manager $5,500 $5,262 2025
Sonoma County Fair Foundation CA$96,648 Chief Financial Officer $83,605 $66,205 2024
York Bell Conservation Reserve Inc TN$96,504 Vp/treasurer $6,000 $5,784 2024
Waynesboro Youth Soccer Association PA$96,472 Director $2,000 $1,829 2024
University Of Hoops Inc TX$96,438 President $12,000 $11,008 2024
Cook County Snowmobile Club Inc MN$96,076 Gambling Man $14,625 $13,252 2024
Rock Creek Clubhouse Inc ND$95,996 Club House Manager $13,328 $13,809 2023
Rio Grande Valley Junior Volleyball TX$100,312 President $9,500 $8,714 2024
Shaolin Traditional Kung Fu Inc MD$95,260 Director $45,600 $40,251 2023
Chugach Mountain Bike Riders AK$100,790 Executive Director $29,800 $26,899 2023
Teen Venture VA$94,585 Executive Director $30,699 $27,986 2023
Moorhead Crush Fastpitch MN$101,536 Director $2,490 $2,257 2024
Holiday Rambler Recreational Vehicle IN$94,391 Finance Coordinator $600 $597 2023
Hamilton Joes Baseball Club Inc OH$94,036 Presidenttreasurer $11,873 $11,532 2024
Student Air Rifle Program MO$102,060 President/ceo $31,247 $30,351 2024
Eastern Shore Rail Trail Foundation VA$102,141 Executive Director $69,000 $61,097 2024
Camp Louemma Inc NJ$102,228 Executive Dir. $95,000 $77,785 2024
North Jersey Board Of Approved NJ$102,479 President $175 $140 2025
Peak Adventure Ministries NC$93,513 Executive Director $24,500 $23,215 2024
Roosevelt Arena Association MN$102,604 Gambling Manager $16,567 $15,013 2024
Temple Recreation Association PA$93,035 President $14,600 $13,746 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default77th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted73rd

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 (Pedro Palacios) 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 190 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,000 is reasonable (approximately the 77th 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.