Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Flowers Fitness Club

Executive Director / CEO

EIN 861468934
IL · NTEE N30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nina Flowers, Executive Director / CEO ($38,126) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nina Flowers — reported title “Exec Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,558 total compensation of comparable organizations → $305,676 $38,126
$11,83910th
$38,15625th
$65,877Median
$79,69275th
$95,37290th
$38,126This org · 25th
p10$11,839
p25$38,156
p50$65,877
p75$79,692
p90$95,372
$38,126

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 IL 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
Patriot Training Foundation MO$511,696 President $86,442 $95,878 2023
Redemptive Cycles Services Inc AL$482,987 Executive Director $60,000 $67,881 2023
Tyler Street Resource Center Inc TX$482,733 Executive Di $23,878 $24,296 2024
La Crescent Area Hcp Healthy Community Partnership MN$517,820 Executive Directorprogram Manager $71,370 $71,733 2024
Clark Family Center OR$480,365 Executive Director $19,171 $18,644 2023
South Carolina Recreation & Parks SC$520,175 Executive Di $88,762 $94,191 2024
Indiana Park And Recreation Association IN$474,097 Executive Director $101,376 $111,954 2023
Prospect Mountain Association Inc VT$473,412 Director $61,464 $62,927 2024
Southern Off Road Bicycle NC$467,008 Executive Di $59,800 $62,850 2024
United States Secret Service Employee DC$454,961 Executive Director $4,474 $4,111 2023
I Dance Adaptive Performing Arts OH$454,111 President/di $106,613 $114,859 2024
Sunnydale Avenue Community Center CA$545,887 President/director $25,195 $22,783 2023
Michigan Running Foundation MI$545,921 President $44,000 $46,195 2024
Police Fitness VA$548,189 President $10,385 $10,199 2024
Maryland Recreation & Parks Assoc Inc MD$556,083 Exec. Director $95,000 $90,341 2024
Friends Of Seabrook Community NH$564,240 Executive Director Of Prog $90,165 $84,685 2024
Swarthmore Recreation Association PA$566,295 Executive Dir. $60,955 $61,830 2024
Mountain View Community Center WA$567,378 Executive Director $76,031 $67,455 2025
Tri Yoga International CA$429,524 President $42,000 $35,939 2025
Nile Swim Club Of Yeadon PA$423,223 Board Member $3,407 $3,558 2023
Pikeride Inc CO$422,227 Executive Director $90,598 $88,364 2024
Inclusively Fit Foundation MI$416,344 Exec Directo $72,800 $76,432 2024
East Side Youth Center Inc PA$410,473 Director $15,000 $15,665 2023
The Recreation Wish List Committee Of DC$591,889 Ceo/founder $175,360 $161,150 2023
Bloom Fitness Corporation TX$401,207 Executive Director $8,000 $8,140 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted20th

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 (Nina Flowers) 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 44 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,126 is reasonable (approximately the 25th 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.