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PeerBasis
Compensation Comparability Determination

Vessel Skatepark

Executive Director / CEO

EIN 861192489
MA · NTEE N31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen Shoge, Executive Director / CEO ($62,750) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephen Shoge — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,561 total compensation of comparable organizations → $93,691 $62,750
$6,39010th
$32,49325th
$47,665Median
$62,25075th
$82,58190th
$62,750This org · 74th
p10$6,390
p25$32,493
p50$47,665
p75$62,250
p90$82,581
$62,750

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 MA 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
Hardy County Health And Wellness Center Inc WV$226,985 Executive Director $47,314 $58,693 2023
Columbus Municipal Golf Association TX$227,487 Manager $37,154 $42,580 2023
Lillian's List Action Fund NC$228,237 Interim Executive Director $72,598 $83,476 2024
The Community Center Nfp IL$211,419 Director $6,000 $6,758 2023
Community Resources For Education And Wellness Inc VA$207,000 Executive Director $4,963 $5,491 2023
Shenandoah Valley Bicycle Coalition VA$233,793 Executive Dir. $56,769 $60,997 2024
Community Center Of Hope WI$203,723 Executive Di $29,897 $35,772 2023
Ballston Area Recreation Commission NY$244,068 Executive Di $79,190 $81,984 2023
Community Building Partners Inc ID$246,827 Executive Director $67,000 $79,315 2024
Cottagewood Community Foundation MN$247,000 Exec Direc,s $54,662 $60,106 2024
Friends Of Third Place Commons WA$249,302 Director $43,485 $43,325 2024
The Ledge TN$249,894 President/ Executive Direc $51,105 $59,779 2024
Bandon Community Youth Center Inc OR$250,726 Executive Director $18,326 $19,498 2023
Pennsylvania Center For Adapted Sports PA$181,109 Executive Director $80,516 $89,352 2024
Ridgelys Run Community Association Inc MD$178,310 President $1,500 $1,561 2024
Pregnancy And Family Center Inc KS$266,875 Co-director $24,300 $29,214 2024
Youth Advantage Inc MN$282,307 Executive Di $57,750 $63,502 2024
Santa Barbara House Of Hustle CA$283,416 President $5,900 $5,837 2023
The Old Wilson Schoolhouse Center WY$156,381 Executive Director $40,000 $47,665 2024
Spearhead Corporation TX$154,090 Executive Di $53,844 $59,937 2024
Cape Lookout Foundation Inc NC$290,100 Executive Director $40,000 $45,994 2024
Richland Area Community Center MI$290,350 Executive Di $79,228 $93,691 2023
Chappaquiddick Community Center MA$294,454 Executive Director/director $46,810 $46,810 2024
Chelan Teen Center WA$303,518 Executive Dir. $67,500 $67,251 2024
Pine Hill Community Center Ltd NY$307,367 Executive Director $48,802 $50,523 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default74th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted74th

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 (Stephen Shoge) 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 27 similarly situated organizations (Same NTEE sector (N31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,750 is reasonable (approximately the 74th 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.