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PeerBasis
Compensation Comparability Determination

Buffalo Turners Inc

Executive Director / CEO

EIN 161572097
NY · NTEE N60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara Johnson, Executive Director / CEO ($41,752) against every comparable organization that fit the selection criteria — 189 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

189 organizations qualified on sector, size, and geography 189 within the band form the benchmarked peer set.

Distribution of comparable compensation

$512 total compensation of comparable organizations → $181,500 $41,752
$8,40510th
$19,34525th
$43,404Median
$70,90675th
$96,87490th
$41,752This org · 47th
p10$8,405
p25$19,345
p50$43,404
p75$70,906
p90$96,874
$41,752

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.

OrganizationStateTotal revenueTotal compSource
Grassland Athletic Association IncTN $386,501$84,797 990
West Valley Drive BasketballCA $387,446$133,992 990
Oiler Attack Club IncOH $390,474$17,746 990
The Cedar Bluff Farragut Optimist YouthTN $382,607$5,423 990
New England Youth Cycling IncMA $391,007$30,185 990
Chugiak Youth Sports AssociationAK $391,749$100,379 990
Revival Sport IncTX $396,660$56,987 990
Southern Swing Volleyball AssnTX $375,052$39,852 990
Lone Star Field HockeyTX $374,867$71,955 990
Georgia Bikes IncGA $403,472$102,675 990
Rock Ridge Youth Hockey AssociationMN $368,722$6,373 990
Youth Life Skills Foundation IncNY $404,776$82,146 990
Samba Futsal FoundationCA $366,927$82,540 990
Utah Youth RugbyUT $364,901$55,007 990
Psva Volleyball Academy IncFL $408,883$50,923 990
Rocky Mountain Roller Hockey League IncCO $363,708$36,075 990
Firecrackers LelesCA $363,157$13,923 990
Bulldogs Inline Hockey ClubCA $411,736$13,737 990
All Star Empire Volleyball Club IncNY $412,232$38,464 990
C-hers Lacrosse Club IncMD $412,286$69,845 990
Usa Youth Education In Shooting SpoUT $359,701$16,502 990
Southern Kentucky Elite VolleyballKY $359,688$29,159 990
Finger Lakes Wrestling Club IncNY $359,137$50,000 990
Childrens Athletic DevelopmentNJ $415,005$12,476 990
Southern Sand Volleyball AcademyNC $415,973$79,458 990

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 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 default47th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted47th

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 (Barbara Johnson) 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 189 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,752 is reasonable (approximately the 47th 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.