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PeerBasis
Compensation Comparability Determination

Delaware Youth Soccer Association

Executive Director / CEO

EIN 510279805
DE · NTEE O502
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Sebastian Acosta-nijamkin, Executive Director / CEO ($8,629) against every comparable organization that fit the selection criteria — 499 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sebastian Acosta-nijamkin — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

499 organizations qualified on sector, size, and geography 499 within the band form the benchmarked peer set.

Distribution of comparable compensation

$186 total compensation of comparable organizations → $213,150 $8,629
$16,37910th
$36,92625th
$62,799Median
$83,82375th
$100,36290th
$8,629This org · 4th
p10$16,379
p25$36,926
p50$62,799
p75$83,823
p90$100,362
$8,629

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 DE 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
Savannah Youth Development Foundation GA$357,762 Executive Dir. $62,099 $65,652 2023
Power Of Perception Inc WI$357,651 Executive Director $106,338 $116,770 2023
Mission Be Inc NY$357,538 Ceo $124,920 $115,284 2024
Prevention And Treatment Center NC$358,386 Executive Di $50,038 $52,803 2024
Prevention Education Programs Inc AR$358,394 Executive Director $63,090 $74,566 2023
American Debate League Inc NY$358,602 Executive Director $95,055 $87,723 2024
Beyond The Game OH$358,714 President $25,000 $27,841 2023
Gaithersburg Beloved Community Init MD$359,397 Executive Director $100,000 $93,019 2025
Girls Light Our Way Glow Nfp IL$359,756 Director $83,350 $83,687 2024
Compass Path Inc MA$359,759 Director/executive Director $76,844 $70,523 2024
Lantern Network TN$354,937 Executive Director $78,000 $83,734 2024
Youth Speak Out International Inc FL$360,637 Executive Director $100,547 $99,316 2023
Truly Reviving Our Youth CA$353,693 Director & President (Cvo) $95,212 $86,446 2023
12th Rock Ministries Inc NY$353,432 President $54,640 $51,915 2023
Black Child Development Institute - Atlanta Inc GA$362,176 President $42,000 $43,129 2024
The Compass AK$362,975 Executive Dir. $78,000 $76,159 2024
Iconoclast Artists TX$363,414 Executive Director $60,000 $63,107 2023
Cliff Avril Family Foundation Inc NY$351,214 Secretary $88,003 $81,215 2024
C You In The Major Leagues Inc KS$350,760 Executive Director $27,646 $31,404 2023
Life Enhancement And Achievement Program MS$350,404 Executive Director $71,323 $81,127 2024
Athletic Club Miami Inc FL$349,620 President $124,267 $122,746 2023
Convivir Colorado CO$349,346 Ceo & Founder $92,459 $90,544 2024
Taproot Inc IA$366,495 Director $92,500 $103,438 2024
Backlight Productions TN$348,625 Executive Director $51,120 $54,878 2024
Girls In The Know MO$348,541 Executive Driector $85,633 $92,629 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted4th

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 (Sebastian Acosta-nijamkin) 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 499 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,629 is reasonable (approximately the 4th 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.