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PeerBasis
Compensation Comparability Determination

Nyc Pioneer Club Inc

Executive Director / CEO

EIN 862106367
NY · NTEE N71
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Devon Martin, Executive Director / CEO ($41,666) against every comparable organization that fit the selection criteria — 1344 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,344 organizations qualified on sector, size, and geography 1,344 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $211,453 $41,666
$3,33310th
$10,80125th
$31,620Median
$62,82475th
$85,41690th
$41,666This org · 59th
p10$3,333
p25$10,801
p50$31,620
p75$62,824
p90$85,416
$41,666

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 NY 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
People Cycle Inc VA$297,237 Executive Di $45,011 $46,716 2024
Uil Region Xv Music Executive Committee TX$296,921 Executive Sec. $40,596 $43,650 2024
Powerhouse Sports Corporation IL$297,329 President $17,000 $18,495 2023
Parkinsons Dynamics AL$296,799 President $54,995 $63,863 2024
Recreation Unlimited CA$297,394 President $74,025 $68,708 2024
Black Watch Soccer Club Inc NY$297,441 Presidentceo $79,998 $77,703 2024
The Touchstone Golf Foundation CA$297,465 Treasurer/executive Direct $20,587 $19,108 2024
Harmonie Singing Society PA$296,714 Treasurer $8,710 $9,336 2024
Centex Storm Soccer Club Inc TX$297,637 General Manager $11,000 $11,827 2024
Pride Water Polo Academy CA$297,640 Board Member $18,140 $16,838 2024
Kids Golf Foundation Of Illinois IL$296,524 Fund Manager $73,658 $80,138 2023
Mid-columbia Conference WA$297,710 President $8,176 $7,666 2025
Lacrosse The Nations DC$297,742 Executive Di $58,209 $54,906 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $44,717 2023
Downtown San Diego Public Spaces CA$296,290 President And Ceo $8,270 $7,676 2024
Scottish Hills Recreational Club NC$296,251 President $580 $663 2023
Los Angeles Organization Of Ultimate CA$296,168 Vice President (Until 11/30/23) $15,178 $14,504 2023
American River Futbol Club CA$298,037 Director Of Coaching $12,000 $11,138 2024
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $63,945 2023
Girls Hockey Of Arizona AZ$295,937 President $12,637 $13,063 2024
One Tennessee TN$295,879 Executive Dir. $90,000 $101,688 2024
East Bay Golf Foundation CA$298,522 Executive Director $64,899 $62,017 2023
Nami Lehigh Valley PA$295,595 Executive Director $59,922 $66,129 2023
Lake Forest Swim Club IL$298,702 Executive Director $84,368 $91,790 2023
Baseball Beyond Borders WA$295,436 President $7,500 $7,218 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default59th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted57th

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 (Devon Martin) 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 1344 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,666 is reasonable (approximately the 59th 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.