The bass drum usually has the largest beater, and in all cases the
pneumatic is, and should be, powerful enough to give a good strong
beat.  The distance between the beater and the drum, I believe, is
somewhat critical.  Too far away from the drum will give you the
delayed beat, and/or out of time.  Also correct amount of vacuum and
a tight pneumatic are to be considered.

When making my "O" rolls, I make the perforation just slightly ahead
of the intended beat, say, half a hole, to take into account the longer
travel of the bass drum beater.

Steve Bentley