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PeerBasis
Compensation Comparability Determination

The Dipsea Race Foundation

Executive Director / CEO

EIN 680405142
CA · NTEE N70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leon Hunting, Executive Director / CEO ($17,000) against every comparable organization that fit the selection criteria — 247 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

247 organizations qualified on sector, size, and geography 247 within the band form the benchmarked peer set.

Distribution of comparable compensation

$152 total compensation of comparable organizations → $224,318 $17,000
$2,37010th
$5,97025th
$19,726Median
$40,64975th
$63,45090th
$17,000This org · 47th
p10$2,370
p25$5,970
p50$19,726
p75$40,649
p90$63,450
$17,000

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 CA 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
Edge Athletics Club Inc NY$113,459 President/di $103,333 $111,329 2023
Heart Shot Ministry Inc IA$114,229 Ceo $27,927 $36,458 2023
Palos Verdes Peninsula High School CA$113,250 Vp Communica $3,170 $3,088 2025
Camp Caleb Christian Association Inc KY$114,624 Director/ Key Employee(jan-aug) $22,012 $28,196 2023
Christian Youth Fellowship Inc CT$114,726 President $46,800 $52,317 2023
Greater Tampa Bowling Associat FL$114,727 President $1,500 $1,589 2025
Wilson Junior Soccer Club PA$115,078 Registrar $5,000 $5,945 2023
The Farmington Community Assoc NC$115,222 Executive Director $22,320 $26,708 2024
Jamestown New Horizons Inc MO$112,421 Treasurer $21,250 $26,835 2023
Competitive Wake Surf Assoc Inc VA$115,266 President $31,200 $35,918 2023
Star Athletic Club PA$112,323 Manager $29,415 $33,971 2024
Washington County Star Trail Association Inc MN$111,985 President $2,165 $2,477 2024
Lakeville South Clay Target Team MN$111,902 Vice Preside $5,000 $5,722 2024
Greater Pittsburgh Usbc PA$111,650 Current Assoc Mgr $36,000 $40,504 2025
Brooklyn Lacrosse Club Inc NY$111,435 Executive Director $12,853 $13,450 2024
Eastern Slope Ski Club NH$110,724 Board Member $7,500 $8,020 2024
Nelson Armes Post 601 Home Association PA$117,030 Manager $9,480 $11,272 2023
Warburton Chapel Trustees CT$110,465 Trustee $3,000 $3,257 2024
Hawaii Surfing Production Corp HI$110,359 President $29,430 $29,727 2025
Yorktown Junior Athletic Association Inc IN$109,934 Concessions $8,900 $11,190 2023
Needham Youth Basketball League Inc MA$118,405 President $11,000 $11,786 2023
Equine Assisted Development MI$118,444 Executive Director $40,673 $50,053 2023
Beyond Barriers Athletic Foundation CA$108,894 Executive Director $8,343 $8,343 2024
Recreation Center Committee IA$118,835 Director $22,200 $28,150 2024
Morris County Youth Soccer Association NJ$120,204 President $14,420 $14,910 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default47th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted44th

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 (Leon Hunting) 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 247 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,000 is reasonable (approximately the 47th 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.