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PeerBasis
Compensation Comparability Determination

Sanford Mainers Inc

Executive Director / CEO

EIN 010680135
ME · NTEE N63
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Aaron Izaryk, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$480 total compensation of comparable organizations → $124,587 $2,000
$4,82210th
$9,45125th
$15,581Median
$34,91175th
$63,08090th
$2,000This org · 5th
p10$4,822
p25$9,451
p50$15,581
p75$34,911
p90$63,080
$2,000

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 ME cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Iowa Blitz Fastpitch IncIA $281,295$15,294 990
Summit City Sluggers Baseball IncIN $288,504$5,266 990
Commit 2 Excellence CorporationTX $277,204$29,109 990
Northwest Kings Baseball ClubWA $290,996$9,553 990
Watertown Baseball AssociationSD $275,737$28,809 990
South Florida CollegiateFL $275,165$18,225 990
Walnut Creek Pony League BaseballCA $273,494$47,819 990
Grind BaseballCA $295,389$23,751 990
Northwest Girls Softball-fastpitchNV $296,044$57,705 990
1904 Baseball ClubCA $270,852$19,474 990
Vista Baseball AcademyCA $270,187$43,117 990
Rapid City Softball League AssosSD $300,958$3,212 990
Ne Baseball IncRI $301,023$65,109 990
Giants Futures Baseball ClubMA $302,125$15,884 990
Kindred Youth BaseballND $263,269$7,132 990
West Linn High School Baseball Alumni Assn IncOR $261,682$10,693 990
Spokane Baseball ClubWA $261,047$9,835 990
Lake Region Baseball BoostersND $306,855$21,590 990
Usa Softball Of MassachusettsMA $312,968$34,866 990
Hampton Roads Basketball OfficialsVA $252,662$4,161 990
Green Mountain Community Baseball IncVT $314,926$22,456 990
Global Sports Federation IncGA $246,884$72,564 990
Madison Baseball AssociationMN $246,682$4,934 990
DoomOH $243,826$22,630 990
Bellevue Sports Athletic Association IncTN $243,464$17,332 990

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 ME 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted5th

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 (Aaron Izaryk) 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 83 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 5th 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). 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.