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PeerBasis
Compensation Comparability Determination

Learning Through Golf Foundation

Executive Director / CEO

EIN 205710365
WI · NTEE N61
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Sabo, Executive Director / CEO ($100,838) against every comparable organization that fit the selection criteria — 1348 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: John Sabo — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,348 organizations qualified on sector, size, and geography 1,348 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $188,362 $100,838
$3,58110th
$10,59025th
$34,043Median
$59,96475th
$81,41090th
$100,838This org · 96th
p10$3,581
p25$10,590
p50$34,043
p75$59,964
p90$81,410
$100,838

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 WI 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
South Orange County Aquatics CA$335,072 Ceo $102,000 $84,336 2024
Sunbelt Baseball League Inc GA$335,634 League Director $9,600 $9,516 2023
Aquasol Sacramento CA$334,508 President $64,907 $55,251 2023
Kentucky Baseball Club Inc KY$334,428 Vice-president $10,035 $10,323 2024
Pine Tree Coutry Club TN$335,998 Grounds Manager $39,780 $41,221 2023
North Stars Youth Hockey Association Inc ND$336,085 Treasurer $15,000 $16,227 2023
First Shot Basketball Foundation TN$336,095 Executive Director, Cfo, Treasurer $62,000 $64,245 2023
Bloomington-normal Girls Softball IL$334,062 President $2,925 $2,753 2024
Learnin The Ropes LA$336,481 President $112,000 $121,576 2023
Motorcycle Roadracing Association Inc CO$336,507 President $6,265 $5,922 2023
Occohannock On The Bay Inc VA$336,537 Camp Directo $54,874 $50,733 2024
Pwc Hockey Club AZ$336,807 President $2,500 $2,302 2024
Eyes Up Sports Ministries SD$332,851 Director $110,000 $116,243 2024
Michigan Swimming Inc MI$337,862 Treasurer/se $60,750 $60,041 2024
Culpeper Soccer Association VA$337,874 President $17,692 $15,935 2025
Pine City Civic Center Association MN$337,878 Treasurer $3,358 $3,095 2025
Passaic County Youth Soccer Assoc Inc NJ$337,978 Treasurer $6,750 $5,941 2023
Philadelphia Boys Gymnastics PA$332,281 Program Director $43,277 $41,324 2024
Home Association Ephraim Slaug PA$332,199 President $10,484 $10,307 2023
A Better Shot Foundation Inc FL$338,260 Secretary $5,000 $4,631 2023
Nolan County Livestock Association TX$331,830 Executive Dir. $9,600 $9,195 2024
Kingdom Football Academy Inc TX$338,475 President $70,338 $67,371 2024
310 Sports Academy CA$338,551 Executive Director $19,200 $15,466 2025
Shaker Fencing Institute NJ$331,702 President $24,000 $21,124 2023
Club Cherokee Inc MN$331,459 Board Member $7,200 $6,812 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default96th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted95th

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 (John Sabo) 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 1348 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,838 is reasonable (approximately the 96th 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.