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PeerBasis
Compensation Comparability Determination

Elkins Lake Recreation Corporation

Executive Director / CEO

EIN 741649844
TX · NTEE N67
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Jordan Otto, Executive Director / CEO ($119,264) against every comparable organization that fit the selection criteria — 397 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jordan Otto — reported title “GENERAL MANAGER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

397 organizations qualified on sector, size, and geography 397 within the band form the benchmarked peer set.

Distribution of comparable compensation

$843 total compensation of comparable organizations → $775,320 $119,264
$75,80510th
$117,12725th
$156,350Median
$207,88375th
$263,42190th
$119,264This org · 26th
p10$75,805
p25$117,127
p50$156,350
p75$207,883
p90$263,421
$119,264

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
Pelican Isle Yacht Club Inc FL$4,736,003 General Mana $205,537 $187,488 2024
Us Speedskating UT$4,733,403 Executive Director $237,688 $236,215 2024
Philadelphia Youth Basketball Inc PA$4,729,927 President & Ceo $315,626 $314,655 2023
Minnesota Youth Athletic Services Inc MN$4,742,210 Executive Director $130,824 $129,229 2023
Carolina Elite Soccer Academy SC$4,748,324 Co-exec Dire $494,510 $515,734 2023
🔒 392 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2023 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 default26th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted21st

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 397-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.