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PeerBasis
Compensation Comparability Determination

Cobl

Executive Director / CEO

EIN 870887440
PA · NTEE N99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Josh Verlin, Executive Director / CEO ($48,200) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$398 total compensation of comparable organizations → $172,365 $48,200
$2,74210th
$9,30125th
$26,880Median
$55,04275th
$69,14590th
$48,200This org · 71st
p10$2,742
p25$9,301
p50$26,880
p75$55,042
p90$69,145
$48,200

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 PA 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
Epsol Inc TX$217,667 Director $42,965 $44,238 2024
Friends Of Sequoia Therapeutic Recreation WA$217,034 Executive Director $70,052 $66,463 2023
Adirondack Hamlets To Huts Inc NY$219,167 Executive Di $16,475 $15,324 2024
Tidewater Wooden Boat Workshop VA$219,471 Executive Di $48,000 $47,704 2024
Nova Field Hockey Xtreme Llc VA$212,996 Ceo, Founder, Coach $10,750 $10,683 2024
American Sand Association AZ$222,451 Executive Director $60,781 $60,167 2024
Collegiate Womens Lacrosse Officiating Association NC$223,365 Interim Eecutive Director $19,554 $21,411 2023
Morris County Secondary Schools Ice Hockey League Inc NJ$223,404 President $3,000 $2,686 2025
Budo Accelerator Inc CA$224,502 Chief Executive Officer And Board Director $100,000 $88,881 2024
Polish American Club Of Newington CT$226,003 President $400 $398 2023
Silver Lakes Gymnastics A California Benefit Corporation CA$226,138 Director $12,000 $10,666 2024
Arizona College Football Officials AZ$206,953 President $1,750 $1,732 2024
Vail Vikings Football & Cheer Inc AZ$206,339 President $1,200 $1,188 2024
Oakland Rhythmics MI$229,399 Former Exec Director $26,715 $28,383 2024
Earn A Bike Org TX$232,490 Executive Director $64,938 $68,837 2023
Waxahachie Youth Athletic Association TX$201,932 Basketball President $945 $1,002 2023
American Safe Climbing Association CO$200,225 Treasurer And Executive Director $52,000 $52,838 2023
Three Peaks Performance OR$236,198 President $21,139 $20,206 2024
Uga Hockey Foundation Inc GA$198,358 Head Coach $9,352 $10,373 2022
Premier Athletics Club Inc VA$198,000 Director $49,500 $49,195 2024
Rogers Lions Club MN$197,134 Gambling Manager $14,400 $14,646 2024
Missouri Rodeo Cowboy Association MO$241,764 Secretary $10,633 $11,293 2025
Michigan Nonprofit Motor Shows Inc MI$243,668 Secretary $5,000 $5,312 2024
Minnesota Sting Athletic Association Dba MN$245,161 Board Member $6,000 $6,103 2024
Access - Arts Community Culture Education Sports And Science NM$189,479 Executive Director $66,100 $73,178 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default71st
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted71st

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 (Josh Verlin) 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 55 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,200 is reasonable (approximately the 71st 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.