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PeerBasis
Compensation Comparability Determination

Rochester Community Squash Inc

Executive Director / CEO

EIN 923203628
NY · NTEE N66
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dennett Wilkens, Executive Director / CEO ($111,300) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Dennett Wilkens — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,093 total compensation of comparable organizations → $97,695 $111,300
$4,04410th
$24,69425th
$44,717Median
$79,30275th
$91,41990th
$111,300This org · 100th
p10$4,044
p25$24,694
p50$44,717
p75$79,302
p90$91,419
$111,300

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
Firehawks Lacrosse Club CA$217,338 Former Executive Director $27,308 $24,694 2025
Sandhills Sandsharks Inc NC$211,539 Head Coach $55,995 $64,028 2023
Dna Tennis Foundation Of Central Texas TX$221,978 President $1,246 $1,339 2024
Urban Squash Twin Cities MN$227,290 Executive Director $86,488 $91,861 2024
Greater Pottstown Tennis & Learning PA$196,238 Exec Directo $73,980 $79,302 2024
South Atlanta Community Tennis GA$237,219 Ceo/executive Director $25,875 $28,792 2023
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $91,125 2024
Kids On The Ball Inc VT$248,626 Chairman $55,702 $62,045 2023
Junior Tennis Foundation Inc NY$249,993 Executive Director & Ceo $80,000 $80,000 2023
Mahtomedi Youth Lacrosse Association MN$179,245 Boys Varsity Coach $1,000 $1,093 2023
Montgomery County Tennis Association MD$178,958 Executive Director $32,083 $32,242 2024
River Cities Tennis Association IA$165,648 Executive Di $25,884 $30,464 2024
Washington Inner City Lacrosse DC$271,843 Executive Director $100,600 $97,695 2023
Bucks County Tennis Association PA$151,911 President Also Pr And Registration $20,000 $22,072 2023
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $5,847 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $44,717 2023
Aspen Lacrosse Club CO$314,979 President $61,000 $62,873 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Dennett Wilkens) 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 17 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $111,300 is reasonable (approximately the 100th 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.