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PeerBasis
Compensation Comparability Determination

Kidron Community Park Inc

Executive Director / CEO

EIN 861082962
OH · NTEE N32
FY ending 2025-10-31
June 9, 2026

This analysis benchmarks the total compensation of Larry Wald, Executive Director / CEO ($2,385) against every comparable organization that fit the selection criteria — 301 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Larry Wald — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

301 organizations qualified on sector, size, and geography 301 within the band form the benchmarked peer set.

Distribution of comparable compensation

$127 total compensation of comparable organizations → $329,004 $2,385
$2,16910th
$6,09725th
$18,624Median
$36,59975th
$56,57690th
$2,385This org · 11th
p10$2,169
p25$6,097
p50$18,624
p75$36,599
p90$56,576
$2,385

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 OH 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
Team Paradise Sailing Inc FL$127,172 Executive Director $40,200 $36,599 2024
Pulaski Club PA$126,986 Finance Sec. $30,719 $30,565 2023
Connecticut Storm Basketball CT$126,706 President & $12,867 $11,691 2024
Marion Township Rod And Gun Club PA$126,230 Financial Secretary $5,100 $4,929 2024
Club Selah Volleyball WA$126,007 President $4,000 $3,471 2024
Yorkana Game And Gun Club PA$125,956 President $639 $636 2023
Quit Qui Oc Athletic Alliance Inc WI$128,828 Secretary $49,790 $51,882 2023
Greater Central Ct Usbc CT$125,379 Association $12,000 $10,623 2025
Western Reserve Hospital Medical Staff OH$129,046 President (Started 1/31/24) $30,000 $30,794 2024
Chicagami MN$129,091 Camp Director $28,674 $27,459 2024
Glad Tidings Bible Camp Inc NE$129,102 Executive Dir. $30,749 $32,998 2023
Miracle League Of Grand Island & NY$125,038 Executive Di $22,000 $19,835 2023
Syba Inc MN$124,677 Gambling Man $4,000 $3,943 2023
Running2bwell OH$124,443 Executive Director $24,000 $24,635 2024
College Of Diplomates Of The American IL$130,025 Director $1,000 $981 2023
Missoula Horse Council Inc MT$130,056 Horse Park Manager $30,000 $31,340 2024
Indianapolis Tennis And IN$124,029 Chairman Of $42,000 $42,924 2024
Eagle River United Methodist Camp AK$130,545 Camp Manager $2,600 $2,409 2024
Friends Of Sp Dinsmoor's Garden Of Eden Inc KS$130,604 Executive Director $25,000 $26,174 2024
Grand Marais Sno-trails Association MI$130,644 President $516 $516 2024
American Ukrainian Citizens Club PA$131,048 President $4,836 $4,674 2024
Riddlewood Swim Club PA$123,046 Board Member $3,245 $3,136 2024
Somo Endowment Fund Inc MO$131,555 President/ceo $9,793 $10,052 2024
Crescent Athletics Inc NY$122,820 Executive Dir. $57,138 $51,515 2023
Umar Boxing Program Inc MD$122,717 President & Treasurer $28,080 $25,442 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 OH 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted11th

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 (Larry Wald) 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 301 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,385 is reasonable (approximately the 11th 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.