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PeerBasis
Compensation Comparability Determination

Auburn Mountainview Booster Club

Executive Director / CEO

EIN 202895386
WA · NTEE B94
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Kilcup, Executive Director / CEO ($7,000) against the 2000 closest of 2,336 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

2,336 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $497,084 $7,000
$9,48210th
$25,53225th
$49,140Median
$74,09775th
$104,88590th
$7,000This org · 7th
p10$9,482
p25$25,532
p50$49,140
p75$74,097
p90$104,885
$7,000

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

OrganizationStateTotal revenueTotal compSource
Skyline Agility Club IncNY $229,644$8,831 990
Institute For Democratic EducationMS $229,599$142,010 990
The Well Summit CoAR $229,511$30,079 990
Mesquite Christian Academy IncNV $229,787$33,588 990
The Partnership For ExcellenceOH $229,942$185,362 990
Theresa A Mike Scholarship FoundationCA $229,347$60,249 990
Tift County FoundationGA $229,338$60,792 990
College Of Idaho 2nd Century FundID $229,987$16,980 990
Folk Education ServicesWA $229,297$21,125 990
Qed Foundation IncNH $229,294$96,627 990
Bais Yaakov Bnos Chayil IncNJ $229,282$19,945 990
Klee MinistryCA $229,215$101,478 990
Pacific Tax Policy InstituteCA $230,100$33,757 990
Pomona HopeCA $230,104$58,807 990
La EscuelitaNC $230,144$22,434 990
Lifewerks IncPA $229,096$3,342 990
Richardson Adult Literacy CenterTX $230,201$82,543 990
Logan City School DistrictUT $230,246$7,465 990
Global Youth Leadership CenterCA $230,262$120,560 990
Crayon Corner Learning Center IncIA $230,274$52,435 990
UcgpcCA $228,995$2,893 990
Ahalearning IncNY $228,977$37,407 990
International Women's Coffee AllianceIL $230,315$48,911 990
Illinois Association For The Education Of Young ChildrenIL $228,890$52,354 990
Michigan Leagues Of Academic GamesMI $228,852$3,561 990

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 WA 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 default7th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted7th

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 (Christine Kilcup) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,000 is reasonable (approximately the 7th 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.