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PeerBasis
Compensation Comparability Determination

Black Watch Soccer Club Inc

Executive Director / CEO

EIN 141826613
NY · NTEE N64
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Freeman, Executive Director / CEO ($79,998) against every comparable organization that fit the selection criteria — 154 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: Steve Freeman — reported title “PRESIDENTCEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$495 total compensation of comparable organizations → $111,150 $79,998
$3,09510th
$9,10225th
$23,641Median
$54,80375th
$73,70590th
$79,998This org · 92nd
p10$3,095
p25$9,102
p50$23,641
p75$54,803
p90$73,705
$79,998

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 NY 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
Centex Storm Soccer Club Inc TX$297,637 General Manager $11,000 $12,177 2024
American River Futbol Club CA$298,037 Director Of Coaching $12,000 $11,467 2024
Elite Soccer Youth Development MD$299,769 President $28,510 $29,497 2024
Dekalb County United Academy IL$294,587 President $26,255 $28,565 2024
Tidewater Advanced Soccer League Inc VA$301,088 Administrator $14,500 $15,494 2024
Usa Recreation Soccer UT$301,644 President $7,805 $8,840 2024
Fife Milton Edgewood Junior Soccer Club WA$292,907 President $500 $495 2024
Forney Soccer Association TX$302,018 Vice President $15,091 $16,706 2024
South Texas Soccer Referees Inc TX$302,516 State Refere $11,068 $12,252 2024
Dothan Youth Soccer Association Inc AL$303,046 Executive Director $65,616 $78,448 2024
Idaho Storm Football Club Inc ID$303,552 President $3,000 $3,532 2024
Wayland Youth Soccer MA$303,837 Risk Manager/bookkeeper $37,632 $37,423 2024
Ballard Youth Soccer Club WA$289,392 Director, Registrar $23,400 $22,587 2025
Houston Fc TX$287,753 President $36,000 $39,852 2024
Capital East Soccer Club WI$308,982 Director Of Coaching $3,000 $3,378 2025
Tracyton Soccer Club WA$285,580 Registrar And Administrator $12,160 $12,048 2024
Valley Stream Soccer Club NY$310,609 Vice President $24,000 $24,000 2024
New River United VA$310,667 Executive Di $51,057 $54,555 2024
San Diego California Soccer League CA$283,155 President $18,000 $16,757 2025
Nw Iowa Soccer Alliance IA$282,867 Director $30,688 $38,283 2023
Arden Park Soccer Club CA$312,470 Registrar $3,500 $3,443 2023
Mesa Soccer Association Inc CA$279,985 Treasurer $2,000 $1,911 2024
Reading United Soccer Club Inc MA$279,634 President $11,925 $11,859 2024
United Stl Academy Inc MO$315,369 President $86,000 $100,802 2024
Central Arkansas Soccer Club AR$278,895 Rec Director $7,300 $9,081 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2024 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 NY 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)94th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted91st

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 (Steve Freeman) 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 154 similarly situated organizations (Same NTEE sector (N64), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,998 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.