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PeerBasis
Compensation Comparability Determination

C T Barrel Racing Inc

Executive Director / CEO

EIN 472427227
TX · NTEE N70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Walzel, Executive Director / CEO ($2,525) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jennifer Walzel — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$206 total compensation of comparable organizations → $339,378 $2,525
$2,64210th
$7,72925th
$19,930Median
$33,66675th
$49,91490th
$2,525This org · 12th
p10$2,642
p25$7,729
p50$19,930
p75$33,666
p90$49,914
$2,525

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 TX 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
Bam Swim Team CO$228,314 Head Coach/m $5,871 $5,628 2024
Southern Colorado Ice Hockey Referee Association CO$230,137 Board Of Directors Treasurer $7,977 $7,449 2025
Long Beach Rowing Association CA$226,871 Boathouse Manager $22,811 $19,691 2024
Usa Softball Of Central California CA$225,563 Secretary $35,750 $31,772 2023
Empire Volleyball ND$225,253 Director $7,041 $7,526 2025
692 Beach Volleyball Club CA$224,195 Director/officer $38,000 $32,803 2024
Eurocrossacademy Inc MT$221,606 Chief Director $30,000 $31,495 2025
American International Polo Foundation FL$220,116 (To 1/27), Treas/pres (From 1/27) $2,535 $2,451 2023
Elizabethtown Volleyball Academy Inc KY$238,019 Club Director $21,520 $22,517 2025
Gainesville Area Rowing Inc FL$218,043 Executive Dir. $34,338 $31,417 2025
Arkansas State Usbc AR$217,288 Association Manager $4,266 $4,794 2024
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $32,646 2025
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $206 2025
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $37,135 2024
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $7,797 2024
North Carolina Organizing Committee NC$210,160 Chairman $160,000 $165,271 2024
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $16,741 2023
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $5,696 2025
Texas Fencing Academy Inc TX$248,471 President $50,000 $50,000 2024
Berks County Interscholastic Athletic PA$207,743 Executive Director $8,000 $8,211 2023
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $66,449 2023
Wyoming State Usbc WY$206,340 Association Manager $5,000 $5,214 2025
North Shore Volleyball Club OH$206,045 Director/tru $4,000 $4,360 2023
Charleston West Virginia Sports Council Inc WV$204,439 Director $18,633 $20,168 2024
Casper Boxing Club WY$253,546 Executive Director $36,923 $39,526 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2024 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 TX 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 default12th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted12th

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 (Jennifer Walzel) 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 52 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,525 is reasonable (approximately the 12th 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.