Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Southern Off-road Bicycle Association

Executive Director / CEO

EIN 582271785
GA · NTEE N30Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Philip Darden, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,354 total compensation of comparable organizations → $112,304 $65,000
$5,04110th
$16,85125th
$46,553Median
$69,04475th
$87,40190th
$65,000This org · 66th
p10$5,041
p25$16,851
p50$46,553
p75$69,044
p90$87,401
$65,000

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 GA 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
Alabama Recreation & Parks Assoc Inc AL$350,398 Executive Director $59,400 $63,822 2024
Pacific Northwest Parkour Association OR$342,633 Executive Director $40,873 $37,750 2024
Friends Of Community Fitness ME$356,036 Executive Director $77,606 $75,295 2025
Nosotros Rock Climbing Gym OH$359,884 Executive Director $64,928 $73,300 2022
Move Inclusive Dance TN$372,440 Executive Director $65,000 $67,951 2024
Slippery Rock Area Parks And Recreation PA$378,640 Director $46,722 $47,707 2023
River City Inclusive Gymnastics Inc VA$383,241 Ceo $53,586 $52,978 2023
Teton Rock Gym Inc ID$314,684 Executive Di $62,140 $65,743 2024
Evansville Trails Coalition Inc IN$385,067 Executive Director $62,054 $65,083 2024
Fayette Area Lions Den Inc PA$309,971 Executive Director $45,311 $44,939 2024
Friends Of The Forest Hills Park Association MI$390,268 Campaign Director $8,325 $8,798 2023
A Carousel For Missoula MT$305,508 Executive Di $56,632 $62,507 2023
Girls On The Run Central Virginia VA$305,047 Executive Director $28,216 $27,095 2024
Bloom Fitness Corporation TX$401,207 Executive Director $8,000 $7,959 2024
Cape Community Arena Group ME$293,067 Board Member $1,360 $1,354 2024
Piedmont Virginia Amateur Softball VA$291,127 Commissioner $15,013 $14,417 2024
Carpinteria Skate Foundation CA$289,876 Executive Director $88,274 $78,048 2023
East Side Youth Center Inc PA$410,473 Director $15,000 $15,316 2023
Inclusively Fit Foundation MI$416,344 Exec Directo $72,800 $74,732 2024
Iron Belle Trail Fund MI$281,814 Director $15,072 $15,472 2024
Heroes Movement CA$278,910 President $65,000 $57,470 2023
Pikeride Inc CO$422,227 Executive Director $90,598 $86,399 2024
Nile Swim Club Of Yeadon PA$423,223 Board Member $3,407 $3,479 2023
Tri Yoga International CA$429,524 President $42,000 $35,139 2025
Orchard Hills Athletic Club MI$268,589 Manager $14,563 $14,949 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default66th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted60th

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 (Philip Darden) 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 47 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 66th 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.