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PeerBasis
Compensation Comparability Determination

Usa South Athletic Conference Inc

Executive Director / CEO

EIN 010595845
GA · NTEE N40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tom Hart, Executive Director / CEO ($135,738) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,077 total compensation of comparable organizations → $141,323 $135,738
$6,23710th
$30,08225th
$68,929Median
$100,98975th
$123,12790th
$135,738This org · 92nd
p10$6,237
p25$30,082
p50$68,929
p75$100,989
p90$123,127
$135,738

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 GA 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
California Fitness Fun Inc CA$486,508 President $45,000 $39,668 2024
St Charles County Youth Soccer MO$488,019 Executive Director $89,819 $99,985 2023
Northwest Conference OR$459,760 Commissioner $89,704 $82,850 2025
Omaha Sports Commission NE$504,252 President/executive Director $111,294 $125,809 2023
College Conference Of Illinois And IL$516,931 Executive Dir. $13,905 $13,956 2024
Ohio Valley Athletic Conference Inc OH$539,037 Executive Director $31,212 $32,878 2025
Nhb Futbol Club Inc CA$543,450 President $33,068 $29,150 2024
Angels Boxing Academy Limited IL$411,044 President $106,888 $110,444 2023
Tidal Wave Swim Foundation Inc GA$407,922 President/head Coach $63,458 $65,137 2024
Cascade Collegiate Conference OR$562,728 Commissioner $153,015 $141,323 2025
Overland Park Soccer KS$398,597 Academy Director $49,458 $54,546 2024
Jacksonville-onslow Sports Commission NC$387,711 Executive Director $98,600 $101,324 2025
American Rivers Conference IA$583,725 Commissioner $60,000 $67,067 2024
Robert Jacobson Sports Foundation Inc NY$585,206 Leibel $150,000 $138,372 2024
Hopkinton Youth Soccer Inc MA$588,975 Director $10,000 $9,174 2024
Super Essex Conference NJ$354,550 Executive Director $3,525 $3,130 2025
The Fairfield County Interscholasti CT$341,040 President $1,125 $1,077 2024
Pine City Civic Center Association MN$337,878 Treasurer $3,358 $3,300 2025
Next Step Archery WA$330,823 Vice Preside $10,154 $9,281 2024
North Atlantic Conference Inc ME$327,188 Executive Dir. $106,461 $106,022 2025
Shorewood Swim Club Foundation Inc WI$322,818 Executive Dir. $92,984 $96,580 2025
Rmd Community Sports Association WA$678,851 President $79,503 $70,791 2025
Pine-richland Youth Center PA$689,208 Executive Director - Through Dec 2023 $118,311 $120,445 2024
Denver City Lax CO$689,768 Executive Director $87,500 $85,652 2024
Usa Youth And High School Rugby DC$695,335 Executive Director $92,125 $82,528 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2025 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 GA 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 default92nd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted88th

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 (Tom Hart) 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 26 similarly situated organizations (Same NTEE sector (N40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $135,738 is reasonable (approximately the 92nd 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.