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PeerBasis
Compensation Comparability Determination

Club 100 Charitiesinc

Executive Director / CEO

EIN 203929694
FL · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mi Sun Donahue, Executive Director / CEO ($5,800) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mi Sun Donahue — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,648 total compensation of comparable organizations → $103,398 $5,800
$2,75810th
$6,44725th
$21,016Median
$31,81375th
$48,78090th
$5,800This org · 22nd
p10$2,758
p25$6,447
p50$21,016
p75$31,813
p90$48,780
$5,800

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 FL 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
Texas Children In Nature TX$65,928 Sarah Coles $19,737 $21,016 2024
Arkwings Foundation TN$65,769 Director $5,100 $5,875 2023
Atlanta Cares Mentoring Movement Inc GA$65,108 Member $10,100 $10,810 2024
Serious Ju Ju Skate Works Inc MT$71,814 Executive Director $27,725 $31,813 2024
Royal Youth Dance Ensemble Incorporated TN$73,153 Executive Director $9,000 $10,368 2023
Bridge Builders Alabama AL$61,080 Executive Director $41,200 $48,780 2023
412 Sports Ministries PA$58,495 Executive Di $15,625 $17,077 2023
Rebuild Yourself Inc FL$77,795 Secretary $1,648 $1,648 2024
Woodland Amateur Hockey Association MN$57,760 Gambling Man $20,433 $21,492 2024
Kaulu I Ka Pono Academy HI$81,165 Secretary $67,220 $62,412 2025
United Services Youth Inc NC$54,655 Program Facilitator $91,310 $103,398 2023
Victor Cruz Foundation Inc NJ$82,121 Executive Director $30,000 $28,512 2024
Coal City Colts Inc WV$53,919 President $1,855 $2,201 2023
Kirk Horn Music Fund OH$53,459 Music Director $17,750 $20,603 2023
Strictly Soccer Futbol Club Inc FL$83,564 President $2,300 $2,300 2024
Leborne Development AR$51,962 President $13,400 $16,507 2023
Community Works Youth Development CA$50,000 President & Ceo $3,000 $2,758 2024
Crosswalk Teen Center MI$86,718 Executive Director $5,000 $5,494 2024
Embrace Her Legacy Foundation NY$49,484 Ceo And Chair Of The Board Of Directors $30,274 $29,980 2023
Bethlehem Youth Court Inc NY$49,186 Director $39,360 $38,979 2023
Sol Of The Cities MN$87,574 Key Employee $47,000 $50,896 2023
Anahuak Youth Sports Association CA$48,323 President $6,040 $5,552 2024
Pathway Learning Center MN$88,150 Managing Director $55,465 $58,340 2024
A Leadership Journey RI$47,994 Program Manager $6,841 $6,803 2025
A Place Of Refuge MI$47,815 Director $12,000 $13,185 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted22nd

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 (Mi Sun Donahue) 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 41 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,800 is reasonable (approximately the 22nd 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.