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PeerBasis
Compensation Comparability Determination

Pacific Beach Tennis Club

Executive Director / CEO

EIN 952925410
CA · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hannah Holladay, Executive Director / CEO ($101,221) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Hannah Holladay — reported title “Club Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$561 total compensation of comparable organizations → $105,618 $101,221
$2,08910th
$5,99325th
$20,043Median
$50,96975th
$75,92790th
$101,221This org · 98th
p10$2,089
p25$5,993
p50$20,043
p75$50,969
p90$75,927
$101,221

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 CA 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
Island Country Club ME$354,550 Director $2,422 $2,809 2023
The American Italian Bocce Club Of Royersford Pa PA$352,147 Treasurer $58,863 $67,979 2023
Mt Pleasant Fire Co Social Quarters PA$356,673 President $5,200 $5,833 2024
Center For Sex Positive Culture WA$357,806 Bookkeeper $14,255 $14,356 2024
Clarion County Rod & Gun Club PA$358,511 Treasurer/se $8,631 $9,968 2023
German American Federation PA$348,517 President $10,116 $11,348 2024
Mertztown Rod And Gun Club PA$360,677 Steward $8,717 $9,778 2024
West End Fire Company No 3 PA$360,857 Trustee $3,604 $4,043 2024
Shift Community Cycles OR$362,333 Executive Dir. $49,600 $53,343 2023
Ohio Gun Owners OH$363,859 Executive Director $72,000 $88,314 2023
Abilene Clay Sports TX$342,223 Club Manager $36,601 $41,184 2024
Kane Vets Home Association Inc PA$366,159 1 Year Trustee $10,200 $11,147 2025
Bristol Polish American Citizens CT$340,759 Treasurer $22,880 $24,131 2024
Empire Ranch Mens Golf Club CA$367,060 President $2,000 $1,943 2024
Women Of Colors MI$339,290 President $67,226 $80,357 2023
Motorcycle Roadracing Association Inc CO$336,507 President $6,265 $6,957 2023
Pine Tree Coutry Club TN$335,998 Grounds Manager $39,780 $48,424 2023
Home Association Ephraim Slaug PA$332,199 President $10,484 $12,108 2023
The Monkey Mutual Aid Society OH$375,192 President $500 $596 2024
Va Competition Hare Scramble Svc Inc VA$375,309 President $11,546 $12,217 2025
Peace Islands Institute Inc NJ$326,609 Executive Di $85,821 $88,737 2023
Play Area Association Inc NY$322,322 Pal Teacher $73,281 $72,566 2025
Goodwill Beneficial Association PA$321,975 Financial Secretary/direct $2,951 $3,408 2023
Pedals For Progress NJ$388,344 President $51,500 $51,722 2024
Pilaguamish Community Club WA$318,090 Ranger $23,764 $24,639 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted98th

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 (Hannah Holladay) 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 86 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $101,221 is reasonable (approximately the 98th 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.