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PeerBasis
Compensation Comparability Determination

The Oc Marathon Foundation

Executive Director / CEO

EIN 770603453
CA · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Victoria Wintrode, Executive Director / CEO ($33,000) against every comparable organization that fit the selection criteria — 142 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$162 total compensation of comparable organizations → $153,206 $33,000
$3,14810th
$9,63125th
$22,913Median
$50,43775th
$71,60790th
$33,000This org · 62nd
p10$3,148
p25$9,631
p50$22,913
p75$50,437
p90$71,607
$33,000

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
Roseville Figure Skating Club MN$214,589 Vice Preside $2,000 $2,229 2025
Idaho Youth Sports Commission Inc ID$217,026 Executive Dir. $40,000 $49,278 2024
Bemidji Wrestling Club MN$212,928 Gambling Man $22,500 $25,083 2025
Harvard Athletic Association Inc MA$212,409 Former Treas $1,762 $1,888 2023
Hermantown Youth Soccer Assn Inc MN$218,038 Board/gambli $24,358 $27,873 2024
Faribault Hockey Association MN$212,068 Gambling Man $9,035 $10,644 2023
Acceleration Volleyball MN$211,763 President $8,078 $9,517 2023
Spiketown Inc OH$211,284 President $7,926 $9,722 2024
Ivy League Youth Sports Academy NE$210,787 Ceo $123,000 $153,206 2024
Bison Wrestling Club ND$219,622 Head Coach $15,609 $20,423 2023
Sons Of Thunder Academy CO$219,944 Club Manager $46,042 $52,638 2023
Gowags Teams Inc PA$220,662 Vice President $2,520 $2,910 2024
Leech Lake Area Amateur Hockey MN$208,816 Board Membergambling Manager $21,087 $24,130 2024
Responsible Athletes Program CA$221,565 Director $41,484 $41,484 2024
Western Maryland Lacrosse Officials Association Inc MD$221,638 President $150 $162 2024
Mountain Monsters Volleyball Club WV$208,074 Co-director $18,050 $22,633 2024
Ohio Association Of Track OH$207,802 President $500 $613 2024
South Bend Cubs Foundation Inc IN$207,459 Exec Director $5,500 $6,915 2023
Metro Fha VA$223,026 Assignor $13,773 $15,401 2024
Girls On The Run Of Eastern Iowa IA$207,166 Executive Dir. $54,282 $67,057 2025
Ballard Football Club Foundation WA$206,398 Director $13,628 $14,130 2024
Baltimore Sports Academy Inc MD$223,998 Executive Dir. $86,676 $93,843 2024
Club South Volleyball WA$205,237 Director $16,216 $16,813 2024
Lax Devils Lacrosee Club Inc AZ$225,623 Defensive Coordinator $12,000 $14,324 2022
Sport Disciple MD$204,529 Director/president $43,000 $46,556 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 default62nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted62nd

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 (Victoria Wintrode) 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 142 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,000 is reasonable (approximately the 62nd 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.