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PeerBasis
Compensation Comparability Determination

Roc Foundation Inc

Executive Director / CEO

EIN 842842277
WI · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steven Taylor, Executive Director / CEO ($79,358) against every comparable organization that fit the selection criteria — 221 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

221 organizations qualified on sector, size, and geography 221 within the band form the benchmarked peer set.

Distribution of comparable compensation

$126 total compensation of comparable organizations → $185,471 $79,358
$1,83110th
$4,08125th
$14,056Median
$31,68975th
$50,32490th
$79,358This org · 97th
p10$1,831
p25$4,081
p50$14,056
p75$31,689
p90$50,324
$79,358

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 WI 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
Scotty Gomez Foundation Hockey Association Inc AK$106,000 President $24,000 $21,971 2024
Scotty Gomez Foundation AK$104,400 President $24,000 $22,620 2023
High Country Soccer Association Inc CO$104,195 Executive Direc $37,708 $33,729 2025
Victory Sports Global Outreach Inc NY$103,989 Executive Director $77,372 $68,923 2023
Beyond Barriers Athletic Foundation CA$108,894 Executive Director $8,343 $6,898 2024
Roosevelt Arena Association MN$102,604 Gambling Manager $16,567 $15,675 2024
North Jersey Board Of Approved NJ$102,479 President $175 $145 2025
Camp Louemma Inc NJ$102,228 Executive Dir. $95,000 $81,217 2024
Eastern Shore Rail Trail Foundation VA$102,141 Executive Director $69,000 $63,792 2024
Student Air Rifle Program MO$102,060 President/ceo $31,247 $31,689 2024
Yorktown Junior Athletic Association Inc IN$109,934 Concessions $8,900 $9,252 2023
Moorhead Crush Fastpitch MN$101,536 Director $2,490 $2,356 2024
Hawaii Surfing Production Corp HI$110,359 President $29,430 $24,579 2025
Warburton Chapel Trustees CT$110,465 Trustee $3,000 $2,693 2024
Eastern Slope Ski Club NH$110,724 Board Member $7,500 $6,631 2024
Chugach Mountain Bike Riders AK$100,790 Executive Director $29,800 $28,086 2023
Rio Grande Valley Junior Volleyball TX$100,312 President $9,500 $9,099 2024
Brooklyn Lacrosse Club Inc NY$111,435 Executive Director $12,853 $11,121 2024
Greater Pittsburgh Usbc PA$111,650 Current Assoc Mgr $36,000 $33,489 2025
Lakeville South Clay Target Team MN$111,902 Vice Preside $5,000 $4,731 2024
Washington County Star Trail Association Inc MN$111,985 President $2,165 $2,048 2024
The Foundry WY$99,293 Director - Manager $5,500 $5,494 2025
Star Athletic Club PA$112,323 Manager $29,415 $28,088 2024
Jamestown New Horizons Inc MO$112,421 Treasurer $21,250 $22,188 2023
United States Bowling Congress SC$98,875 Association Manager $8,927 $8,688 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted92nd

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 (Steven Taylor) 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 221 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,358 is reasonable (approximately the 97th 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.