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PeerBasis
Compensation Comparability Determination

Iowa Park Recreational Activities

Executive Director / CEO

EIN 751884989
TX · NTEE N31Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Brackett, Executive Director / CEO ($21,566) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $183,550 $21,566
$1,00910th
$2,63825th
$9,846Median
$21,04775th
$33,44390th
$21,566This org · 76th
p10$1,009
p25$2,638
p50$9,846
p75$21,047
p90$33,443
$21,566

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
Maple Island Park Association MN$57,969 Secretary $22,787 $21,300 2025
Ohio Valley Hockey Association Inc WV$58,387 Director Emeritus $50 $51 2025
United States Bowling Congress Inc CA$57,017 Association Manager $13,152 $11,028 2024
Whitewater Trail Blazers Snowmobile Club MN$56,824 Gambling Manager $18,660 $17,904 2024
The L40 Foundation Inc FL$56,628 President $6,579 $6,179 2023
United States Bowling Congress NJ$59,199 Association Manager/director $20,800 $18,032 2024
Amigos Y Amigas NM$59,365 Executive Di $9,384 $10,504 2022
Pengilly Booster Club MN$55,327 Gambling Manager $29,225 $28,041 2024
Fc Elite Ltd WI$60,460 Co-director $20,004 $20,286 2024
Stone Harbor Triathlon Charities Inc NJ$55,123 President $10,750 $9,320 2024
Archers Usa Foundation AR$60,654 Bm/secretary $20,004 $21,833 2024
Nelson Community Association MN$54,791 Sec/treas $2,400 $2,303 2024
Haese Academy Incorporated FL$61,288 President And Ceo $11,700 $10,988 2023
Crow River Sno Pros Inc MN$54,120 Secretary $1,830 $1,711 2025
Meadowbrook Woods Swim Team VA$62,041 Head Coach $15,260 $14,307 2024
Cascade Locks Park Association OH$62,341 Executive Di $26,931 $27,697 2024
Florence Wine & Food Festival SC$52,675 Executive Director $18,000 $18,234 2024
Youth Athletic Sports Foundation CA$63,049 Director $11,400 $9,559 2024
Washington City Historical Society UT$52,426 Trustee $2,368 $2,423 2023
Huntingburg Teenage Canteen Inc IN$63,368 Youth Director $10,920 $11,182 2024
Rakad Dance Camp FL$51,910 Executive Director $7,000 $6,221 2025
Islamorada Charter Boat Association Inc FL$51,183 Treasurer $18,254 $16,651 2024
Future Leaders Basketball Training TX$64,616 President $36,350 $36,350 2023
Marco Island Community Parks FL$64,679 Chair $720 $656 2024
Alex Area Usbc MN$50,897 Association Manager $354 $331 2025

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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted71st

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 (Lisa Brackett) 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 70 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,566 is reasonable (approximately the 76th 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.