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PeerBasis
Compensation Comparability Determination

Star Track Cycling Inc

Executive Director / CEO

EIN 810688663
NY · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Harrison, Executive Director / CEO ($34,833) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: David Harrison — reported title “Co-Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$552 total compensation of comparable organizations → $122,975 $34,833
$3,78010th
$7,18125th
$24,233Median
$60,80575th
$80,67490th
$34,833This org · 63rd
p10$3,780
p25$7,181
p50$24,233
p75$60,805
p90$80,674
$34,833

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 NY 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
North End Boat Club MA$448,969 President $5,000 $5,119 2023
Logan Missouri Valley Country Club IA$451,100 Key Employee $77,405 $91,375 2025
Coahoma County Conservation League MS$453,129 Treasurer $9,000 $11,421 2023
Coon Rapids Youth Hockey MN$459,288 Gambling Man $62,061 $69,868 2023
Benton Golf And Country Club KY$463,873 Director $26,042 $30,963 2024
Le Club Alpin De Raquetteurs Inc NH$432,349 President $4,800 $5,050 2023
St Petersburg Shuffleboard Club Inc FL$431,767 Executive Director $67,089 $71,807 2023
Arena National Inc NC$466,630 Vp Of Growth Development $5,720 $6,541 2024
South End Beneficial Association PA$429,629 President $31,200 $34,432 2024
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $5,739 2024
Hetland Youth Hockey Association MA$472,032 Player Development $3,500 $3,583 2023
Petaluma Phoenix Center Inc CA$425,390 Director/ Theater Manager $49,596 $47,394 2024
Bloody Run Social Club PA$424,611 Secretary/ Treasurer $49,995 $53,751 2025
Lafayette Tennis Association DC$473,964 Supervisor $107,000 $103,910 2024
Renaissance Knights Foundation IL$477,135 President $72,500 $78,878 2024
Western Harnett Youth Recreation Association Inc NC$413,272 Althetic Director $60,541 $69,226 2024
West Wyomissing Fire Co Social PA$486,412 President $4,195 $4,766 2023
La Jolla Volleyball Inc CA$405,973 President $43,225 $41,306 2024
Keys Of Arizona Inc AZ$404,115 President $62,833 $66,873 2024
Holmes Harbor Rod & Gun Club WA$402,280 Director $76,485 $75,781 2024
Newport Social Order Of Owls Inc PA$402,089 Officer $6,985 $7,936 2023
The Southern California High School CA$496,025 President $106,000 $101,293 2024
Cascade Volleyball Club Of Seattle WA$390,706 Executive Dir. $67,269 $66,650 2024
Pedals For Progress NJ$388,344 President $51,500 $50,885 2024
Fearless Fire Co No 14 Of Allentown PA$514,195 President $500 $552 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default63rd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

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 (David Harrison) 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 86 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,833 is reasonable (approximately the 63rd 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.