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PeerBasis
Compensation Comparability Determination

South-west Conference Inc

Executive Director / CEO

EIN 061426554
CT · NTEE N40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mark Berkowitz, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Berkowitz — 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

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,500 total compensation of comparable organizations → $124,687 $15,000
$8,95410th
$11,20125th
$20,488Median
$60,07175th
$89,58990th
$15,000This org · 36th
p10$8,954
p25$11,201
p50$20,488
p75$60,071
p90$89,589
$15,000

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 CT 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
Club Prime CA$197,265 Director $13,050 $12,336 2024
Mile High Rowing Club CO$210,547 Head Coach $42,000 $45,392 2023
Dual County League Inc MA$214,827 Exec Sec $11,002 $10,823 2024
Rockford Barbell IL$218,596 Treasurer $17,888 $19,252 2024
Capital Athletic Conference Inc FL$220,355 Commissioner $91,394 $91,571 2025
Genesis Foundation For Fitness & Tennis KS$226,281 Executive Director $49,792 $60,629 2023
National Collegiate Acrobatics And Tumbling Association WA$230,783 Executive Director $17,500 $16,710 2025
Bay Area Youth Baseball Foundation CA$236,845 President $60,000 $58,395 2023
Karatedo Honma Dojo Inc NY$242,136 Executive Director & Chief Instruct $50,350 $49,809 2024
Excellence Thru Athletics Corp CA$242,518 President $9,145 $8,900 2023
North Jersey Interscholastic NJ$243,235 Executive Director $7,500 $7,142 2025
Cheshire County Shooting Sports Educatio NH$245,318 General Manager $17,550 $18,264 2023
Abs Park MT$248,188 Vice President $8,000 $9,441 2024
Nirsa Foundation OR$156,210 Executive Director $40,165 $40,834 2024
Learn Scuba Chicago Inc IL$147,848 Director $3,159 $3,500 2023
Sooner Athletic Conference AR$260,873 Commissioner $101,325 $124,687 2024
Sheriff Pal Program MI$263,765 Executive Director $63,500 $71,753 2024
10th Mountain Lacrosse Inc CO$264,538 Director/coach $20,100 $21,723 2023
Incline Sports Corporation OR$266,884 President $64,320 $65,391 2024
The Big North Athletic Conference Inc NJ$279,045 Executive Director $10,000 $9,522 2025
Minnesota Renegades MN$286,672 Vice President $11,880 $12,851 2024
American Southwest Conference TX$289,138 Former Commissioner $94,911 $107,007 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default36th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted36th

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 (Mark Berkowitz) 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 22 similarly situated organizations (Same NTEE sector (N40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 36th 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.