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PeerBasis
Compensation Comparability Determination

The Common Wheel

Executive Director / CEO

EIN 464763532
PA · NTEE N99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Adriana Atencio, Executive Director / CEO ($74,404) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Adriana Atencio — reported title “EXECUTIVE D”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,559 total compensation of comparable organizations → $153,312 $74,404
$4,42210th
$27,75525th
$59,698Median
$77,42775th
$103,86290th
$74,404This org · 71st
p10$4,422
p25$27,755
p50$59,698
p75$77,427
p90$103,862
$74,404

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 PA 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
Scholastic Archery Association KY$491,886 Executive Director $82,110 $92,087 2022
B&b Sports Academy NE$483,666 Director/sec $21,458 $22,479 2024
Palisades Predators Hockey Club In NY$482,619 President $5,000 $4,287 2025
Charlottesville Community Bikes VA$503,575 Executive Director ( Through 10/2024 ) $78,123 $73,471 2024
California Ultimate Association CA$504,183 Executive Director $35,868 $31,058 2023
Capoeira For Tomorrow Inc FL$512,513 Vp/ Executive Director $40,000 $36,600 2024
Washington State Referee Committee WA$513,766 State Referee Administrator $32,190 $28,070 2024
Delta Sculling Center CA$466,628 Executive Di $10,200 $8,832 2023
Sports Quest TX$520,075 Executive Director $99,000 $96,457 2024
Wilderness Leadership & DC$533,486 President & $179,371 $153,312 2024
Excel Sports League CA$450,286 President Dir $138,000 $116,066 2024
Little East Conference Inc RI$446,666 Clerk/commissnr $99,808 $93,216 2024
Luke5adventures OH$539,353 Vice Chair $64,400 $66,436 2024
Edina Soccer Association MN$542,521 Executive Di $70,720 $68,063 2024
Coon Rapids Mat Bandits Wrestling MN$439,786 President $2,400 $2,310 2024
Boston Taekwondo Project Inc MA$439,323 Director/chairman $90,802 $77,427 2025
All Hands Boatworks Inc WI$547,009 Executive Director $66,012 $67,148 2024
Clipped In For Life CA$438,246 Vice President $79,591 $66,941 2024
Women Of Oz Nwa AR$434,474 Executive Di $50,650 $57,091 2023
Still I Run MI$426,743 Executive Director $65,000 $65,347 2024
Ybl Basketball Inc NY$561,132 President $108,462 $95,461 2024
Ghisallo Cycling Initiative TX$561,972 Executive Director $80,000 $80,247 2023
Southern Homestead Soccer Academy Inc FL$422,979 President $41,464 $39,060 2023
Quantum Martial Arts CA$565,812 Executive Director, Treasurer $174,700 $146,932 2024
Knoxville Flyers Inc TN$408,595 Director $2,340 $2,396 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default71st
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted69th

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 (Adriana Atencio) 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 65 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,404 is reasonable (approximately the 71st 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.