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PeerBasis
Compensation Comparability Determination

Learnin The Ropes

Executive Director / CEO

EIN 873493386
LA · NTEE N99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicholas D Woodard, Executive Director / CEO ($112,000) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$341 total compensation of comparable organizations → $147,714 $112,000
$4,08210th
$9,67825th
$33,002Median
$59,89575th
$73,99390th
$112,000This org · 97th
p10$4,082
p25$9,678
p50$33,002
p75$59,895
p90$73,993
$112,000

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 LA 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
Club Cherokee Inc MN$331,459 Board Member $7,200 $6,275 2024
Supporters Of Olympia Community Sailing WA$342,129 Executive Director $70,392 $55,592 2024
Bike Instructor Certification Program WA$325,909 Secretary $8,725 $7,094 2023
Ball-out Academy Inc CA$322,717 Founder And Chief Executive Officer $30,243 $23,036 2024
Dreamland Boxing CA$322,684 President $22,154 $16,874 2024
Student Athlete Community Service Network FL$321,974 Secretary Director $9,350 $7,977 2023
East Side Riders Bike Club CA$351,579 President/chair $33,876 $25,803 2024
Quality Sports Authority Inc LA$319,266 President $36,000 $34,967 2024
Lake County Lightning IL$355,598 Director Of Operations $33,000 $28,618 2024
Union Cultural Center WA$355,661 Artistic Director $68,177 $53,843 2024
Amateur Athletic Union Of The Club South Volleybal TX$360,732 President $39,801 $35,119 2024
Fit Houston Inc TX$364,566 President, Exec. Dir. $104,500 $92,208 2024
Oregon Sports Action Inc OR$365,992 President $66,000 $54,065 2024
Top Shelf Elite Combat Series TX$305,244 President $9,026 $7,964 2024
Bike Durham NC$298,794 Executive Director $66,125 $60,269 2024
Girls Leading Girls CA$376,064 Executive Director $78,970 $61,928 2023
Completely Pristine TN$376,080 Director $35,546 $32,958 2024
Parkinsons Dynamics AL$296,799 President $54,995 $52,408 2024
Baseball Beyond Borders WA$295,436 President $7,500 $5,923 2024
Fencing For All Foundation Inc NY$293,601 Trustee $180,000 $147,714 2023
Montgomery County Family Justice MD$292,758 Ceo $70,000 $59,433 2023
The New Way Circus Center Inc NY$380,251 Executive Director $146,900 $120,551 2023
Ausable Valley Snow Groomers Inc MI$292,515 President $1,500 $1,330 2025
Inclusive Sports And Fitness Inc NY$381,526 Coo $50,000 $39,855 2024
Mounds View Volleyball Club MN$289,650 Director/tre $34,805 $29,554 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default97th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted97th

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 (Nicholas D Woodard) 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 69 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $112,000 is reasonable (approximately the 97th 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.