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PeerBasis
Compensation Comparability Determination

Mountain Bike Association Of Arizona

Executive Director / CEO

EIN 860672559
AZ · NTEE N99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tim Racette, Executive Director / CEO ($19,800) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tim Racette — reported title “Chairperson”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$390 total compensation of comparable organizations → $169,126 $19,800
$3,50510th
$10,47925th
$33,303Median
$60,13775th
$71,53490th
$19,800This org · 36th
p10$3,505
p25$10,479
p50$33,303
p75$60,137
p90$71,534
$19,800

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 AZ 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
Alpena Gymnastics Inc MI$257,574 President $58,232 $59,139 2025
Coastal Crush Recreational Lacrosse Inc VA$255,922 Ceo $44,220 $42,010 2025
Going Places SC$260,204 Chairperson $58,972 $60,534 2025
Rising Tide Volleyball SC$253,201 President $27,552 $29,030 2024
Jr Metro Golf Inc (The First Tee Of Gr NJ$262,869 Executive Director $41,000 $38,063 2023
Futures Collegiate Baseball League Of New England Inc MA$250,621 Commisioner $35,000 $32,703 2023
Beast Girls Lacrosse Inc NY$268,466 Director And Coach $18,950 $17,805 2023
Eden Valley Trail Trust UT$268,507 Executive Dir. $36,555 $37,786 2024
Minnesota Sting Athletic Association Dba MN$245,161 Board Member $6,000 $5,988 2024
Terre Haute Allstar Cheer Universit IN$270,119 President $13,000 $13,846 2024
Michigan Nonprofit Motor Shows Inc MI$243,668 Secretary $5,000 $5,213 2024
Missouri Rodeo Cowboy Association MO$241,764 Secretary $10,633 $11,081 2025
Bike Walk Nebraska NE$274,439 Exective Director $79,905 $89,363 2023
Three Peaks Performance OR$236,198 President $21,139 $19,827 2024
Earn A Bike Org TX$232,490 Executive Director $64,938 $67,544 2023
Oakland Rhythmics MI$229,399 Former Exec Director $26,715 $27,850 2024
Silver Lakes Gymnastics A California Benefit Corporation CA$226,138 Director $12,000 $10,466 2024
Polish American Club Of Newington CT$226,003 President $400 $390 2023
Wisconsin Ice Volleyball Club WI$288,315 President $2,629 $2,773 2024
Budo Accelerator Inc CA$224,502 Chief Executive Officer And Board Director $100,000 $87,211 2024
Mounds View Volleyball Club MN$289,650 Director/tre $34,805 $33,839 2025
Morris County Secondary Schools Ice Hockey League Inc NJ$223,404 President $3,000 $2,636 2025
Collegiate Womens Lacrosse Officiating Association NC$223,365 Interim Eecutive Director $19,554 $21,009 2023
American Sand Association AZ$222,451 Executive Director $60,781 $59,037 2024
Ausable Valley Snow Groomers Inc MI$292,515 President $1,500 $1,523 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2023 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 AZ 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 default36th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted36th

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 (Tim Racette) 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 64 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,800 is reasonable (approximately the 36th 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.