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PeerBasis
Compensation Comparability Determination

Free Fall Action Sports Inc

Executive Director / CEO

EIN 825259173
PA · NTEE O20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Kratz, Executive Director / CEO ($19,200) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: David Kratz — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$908 total compensation of comparable organizations → $168,333 $19,200
$11,90210th
$28,69825th
$48,003Median
$68,17275th
$81,13390th
$19,200This org · 18th
p10$11,902
p25$28,698
p50$48,003
p75$68,172
p90$81,133
$19,200

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 PA 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
The Well Ministries MN$321,715 President $13,375 $13,253 2024
Southeastern Indiana Voices For Children Inc IN$322,067 Exec Dir $52,240 $56,875 2023
Bipoc Apostrophe Foundation WA$322,309 Executive Director $83,200 $76,902 2023
Kamp Hawaii Inc HI$316,243 Executive Di $61,625 $55,326 2024
Crook County Kids Inc OR$324,981 Executive Director $56,069 $52,213 2024
Mewater Foundation Incorporated CA$314,579 Ceo $96,000 $85,582 2023
Tri-town Youth Services Bureau Inc CT$313,338 Exec. Dir. $77,119 $72,508 2024
Can Do Kids Nfp (An Il Not For Profit Corp) IL$313,088 Executive Director Assistant Secretary $34,500 $35,016 2023
Chisago Lakes Area Recreation Association MN$312,801 Gaming Manager $890 $908 2023
The Vault Community Center IL$328,320 Executive Dir. $40,100 $40,700 2023
Dunedin Stirling Soccer Club FL$330,150 Academy Director $15,000 $14,548 2023
Kingswood Youth Center Inc NH$307,182 Executive Director $76,019 $68,574 2025
Benevolent And Protective Order Of 879 Bpoe NH$306,840 Secretary $12,000 $11,111 2024
Box United IL$335,411 Executive Dir. $86,769 $88,067 2023
Community Health Council PA$302,420 Board Member $14,193 $14,193 2024
Boys And Girls Club Of American Samoa AS$301,045 Executive Director $35,006 $35,006 2024
Cops N Kids Reading Center Inc WI$341,416 Executive Dir. $45,000 $48,519 2023
Montana Outfitters And Guides Education Institute MT$295,143 Executive Director $25,000 $27,821 2023
D & N Event Center Inc NE$294,262 Board Member $23,200 $25,022 2024
Imagine That Summer Camp AZ$289,732 Director $30,500 $29,414 2024
Parker Area Alliance For Community AZ$351,784 Exec Director $67,850 $65,434 2024
Five Pines Ministries MI$351,799 Executive Director $75,000 $77,627 2024
Yipoa Center Inc MO$352,828 Secretary $2,330 $2,548 2023
Harvest Youth Ministries OH$353,782 President And Director $45,000 $47,794 2024
Colfax Community Network Inc CO$286,392 Ceo $56,104 $53,946 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted18th

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 Kratz) 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 98 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,200 is reasonable (approximately the 18th 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.