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PeerBasis
Compensation Comparability Determination

Wilmington Youth Rowing Association

Executive Director / CEO

EIN 510357050
DE · NTEE I21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Louis Salvadori, Executive Director / CEO ($34,842) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Louis Salvadori — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,372 total compensation of comparable organizations → $341,991 $34,842
$30,28110th
$55,13225th
$76,657Median
$95,56775th
$105,66190th
$34,842This org · 15th
p10$30,281
p25$55,132
p50$76,657
p75$95,567
p90$105,661
$34,842

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
Childrens Rescue Center Inc OH$381,142 Co-president $37,604 $41,878 2023
Saveone TN$379,989 President $92,431 $99,226 2024
Collective Climb PA$388,511 Executive Director $69,713 $71,000 2024
Reimagine Justice Illinois IL$378,213 Co-executive Director $95,264 $95,649 2024
Asservo Project Inc PA$393,666 Chairman Exec Dir $120,000 $122,215 2024
Peacemaker Resources MN$395,842 Executive Di $45,446 $47,216 2023
Restorative Justice Partners Inc CA$399,233 Executive Director $85,365 $73,342 2025
Heroes Academy Inc KS$366,125 Executive Director; Thru July 2022 $66,731 $75,801 2023
Unmask Youth Program PA$402,893 Founder/board Member $100,000 $104,855 2023
Books Over Balls IL$405,059 Chief Executive Office $59,020 $61,009 2023
Atwood Elder Housing Inc MA$416,558 President/treasurer $14,570 $13,372 2024
The Free Root Operation Inc IL$347,806 President $60,865 $61,111 2024
The Bridge Ministry Center MI$424,808 Executive Di $87,829 $95,319 2023
Urbanpromise Honduras Inc TN$424,978 Executive Director $76,563 $84,619 2023
Police And Kids Foundation Inc FL$427,255 President $90,000 $88,898 2023
The Brothers Redefining Opportunity Experience Fdn Inc NY$335,308 Director $39,226 $37,270 2023
E3 Education Excellence & Equity CA$329,664 Board Member $60,000 $54,476 2023
Good Kids Mad City - Englewood IL$327,251 Foundation Mgr. $66,667 $66,937 2024
Three Sisters Gardens NV$442,200 Ceo $104,000 $106,466 2024
Public Safety Foundation MN$323,739 Executive Director/director $31,500 $31,788 2024
Aliive Roberts County Inc SD$322,713 Executive Director $303,418 $341,991 2024
Johnston County Youth Services Inc NC$320,372 Executive Di $56,656 $59,787 2024
Mustard Seed Project NC$448,990 President $32,000 $33,768 2024
Court Appointed Special Advocates CA$449,269 Executive Director $76,387 $69,354 2023
Changing The Health Of Adolescents Impacting The Nation Reaction Inc CA$308,759 Ceo $19,600 $18,525 2022

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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted13th

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 (Louis Salvadori) 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 46 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,842 is reasonable (approximately the 15th 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.