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PeerBasis
Compensation Comparability Determination

Community Sailing School Foundation

Executive Director / CEO

EIN 922752412
MI · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lynn Frikker, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 454 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

454 organizations qualified on sector, size, and geography 454 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $435,485 $30,000
$13,92510th
$35,11425th
$57,579Median
$81,86975th
$105,96890th
$30,000This org · 20th
p10$13,925
p25$35,114
p50$57,579
p75$81,869
p90$105,968
$30,000

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 MI 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
Teach Not Punish Family Resource Center Inc OK$355,767 Executive Director $108,353 $115,593 2024
The Swaliga Foundation MD$355,997 Executive Director/vice Chair $70,000 $63,404 2024
Fair Opportunity Project WI$356,108 Board Co-president $48,827 $48,130 2025
Global Leaders Inc CO$355,123 Executive Director $16,250 $15,096 2024
Tree Top Kids MN$355,066 Executive Director $70,473 $67,465 2024
Yes We Can World Foundation CA$357,183 Chief Executive Officer $45,000 $37,647 2024
Beyond Our Walls Inc SC$353,991 Executive Di $40,820 $41,258 2024
Iskra Books WA$358,430 Board President $9,500 $8,240 2024
Imaginarium Inc KS$358,444 President $56,875 $61,288 2023
Customized Education Designs WA$352,700 President $14,900 $12,924 2024
Apples To Zucchini Cooking School CA$358,656 Executive Director $25,040 $20,948 2024
The Commonwealth Coast Conference Inc MA$352,498 Commissioner $103,000 $92,321 2023
Mainstay Christian Academy PA$359,646 Board Member $34,116 $32,112 2025
Center For Navigating Family Change Inc GA$359,706 Ext Director $50,000 $50,146 2023
International Gay & Lesbian Travel FL$351,119 President & $13,478 $12,629 2023
The Undergraduate Interfraternity CO$360,997 President $6,600 $6,131 2024
Fredericksburg Education Initiative Inc TX$349,439 Executive Director $89,034 $84,062 2025
Kentucky School Plant Mgmt Assn Inc KY$348,771 Executive Di $59,187 $61,607 2024
Glaucoma Research And Education Group CA$348,575 Research Director $40,000 $33,464 2024
Extended School Program Inc TN$348,144 Prog. Director $108,208 $107,356 2025
Nat King Cole Generation Hope Inc FL$347,809 Executive Director $80,000 $74,962 2023
Brighter Rays Of Hope TX$363,507 President $69,084 $66,952 2024
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $435,485 2024
Baroque Chamber Orchestra Of Colorado CO$347,299 President $7,946 $7,191 2025
Safeline Inc VT$364,977 Executive Director $75,820 $72,031 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted18th

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 (Lynn Frikker) 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 454 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 20th 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.