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PeerBasis
Compensation Comparability Determination

Play Groundnyc Inc

Executive Director / CEO

EIN 811299756
NY · NTEE N32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yoni Kallai, Executive Director / CEO ($82,158) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Yoni Kallai — reported title “Interim ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,180 total compensation of comparable organizations → $216,531 $82,158
$24,03810th
$47,72925th
$77,061Median
$95,09075th
$119,10890th
$82,158This org · 56th
p10$24,038
p25$47,729
p50$77,061
p75$95,090
p90$119,108
$82,158

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
Friends Of The Front Range Wildlife CO$493,884 Executive Di $55,110 $58,480 2024
Winooski Valley Park District VT$465,557 Executive Director $86,383 $99,062 2023
Downtown Providence Parks Network RI$464,437 Executive Di $16,808 $17,836 2024
Wood River Trails Coalition Inc ID$460,102 Executive Director $81,502 $98,781 2023
Mead Botanical Garden Inc FL$505,171 Executive Di $73,377 $78,537 2023
Wildrock Inc VA$458,479 Executive Di $72,693 $77,674 2024
Salems Riverfront Carousel OR$443,872 Executive Dir. $92,300 $94,857 2024
Friends Of Hamilton County Parks Inc IN$440,844 Executive Dir. $70,000 $84,105 2023
Derivera Park Trust OH$437,948 Administrato $37,025 $43,397 2024
Monongahela River Trails Conservancy Limited WV$436,815 Executive Director $47,500 $56,915 2024
Fort Wayne Trails Inc IN$427,799 Former Exec $77,218 $90,116 2024
National Parks Of Lake Superior Foundation MN$423,277 Executive Director $87,600 $95,790 2024
Friends Of The Gunpowder Falls State MD$548,931 President $19,072 $19,732 2024
Spring Creek Recreational Fund NY$552,795 Exective Director $108,373 $111,574 2023
Buckeye Trail Association Inc OH$555,414 Executive Director $53,935 $63,218 2024
Ranson Parks And Recreation Commission Inc WV$408,753 Executive Director $23,841 $29,410 2023
Clark Park Coalition MI$408,303 Executive Di $55,000 $64,680 2023
Trails 2000 Inc CO$398,572 Executive Director $81,334 $86,307 2024
Friends Of West University Parks Fund TX$566,532 Executive Director $22,246 $25,354 2023
Macungie Memorial Park Association PA$567,364 Treasurer $54,063 $59,663 2024
Vermont Parks Forever Inc VT$568,635 Executive Director $61,130 $68,091 2024
Mt Ascutney Outdoors Inc VT$395,041 Executive Dir. $40,000 $44,555 2024
Woodlands Conservancy LA$391,920 Executive Director $68,000 $82,863 2024
Ogden Dunes Home Association IN$389,620 Treasurer $4,439 $5,180 2024
Finger Lakes Trail Conference Inc NY$388,351 Executive Director $48,333 $48,333 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 default56th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted54th

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 (Yoni Kallai) 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 48 similarly situated organizations (Same NTEE sector (N32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,158 is reasonable (approximately the 56th 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.