Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sioux Falls Sports Authority

Executive Director / CEO

EIN 205850491
SD · NTEE N31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Lee, Executive Director / CEO ($29,319) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Thomas Lee — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$551 total compensation of comparable organizations → $280,471 $29,319
$15,93110th
$37,66225th
$53,104Median
$61,46275th
$83,57590th
$29,319This org · 15th
p10$15,931
p25$37,662
p50$53,104
p75$61,462
p90$83,575
$29,319

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 SD 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
East Springfield Community Center IL$434,283 President $53,000 $47,212 2023
Sports For Youth WA$437,850 Vice President $66,000 $53,541 2023
Union Arena Inc VT$428,012 Executive Director $45,560 $39,319 2025
Eagle Rock Community Cultural CA$426,841 Executive Director $106,627 $83,427 2023
Bulldogs Sports Complex Inc NY$440,903 Executive Dir. $81,579 $66,795 2023
Spring Grove Regional Parks And PA$421,602 Executive Director $64,730 $56,811 2024
Reclaiming Our Children And Community Project Inc MD$447,908 Chair $27,000 $22,216 2024
Nasson Center Redevelopment Inc ME$450,411 Executive Director $47,361 $42,971 2023
Crawford County Recreation Center IL$454,008 Executive Director (Current) $61,159 $52,917 2024
Greenwood Community & Recreation MS$398,999 President $52,622 $53,104 2023
Clarkston Community Center GA$396,225 Executive Dir. $70,014 $63,787 2023
Southern Maine Community Recreation Center ME$479,038 General Manager $103,738 $91,423 2024
Wabash Valley Family Sports Center Inc IN$382,782 Executive Director $53,000 $50,643 2023
New England Sports Complex Inc NH$379,725 General Manager And Director $172,632 $144,434 2023
Community Center Of Hope Inc IN$376,800 Executive Di $35,697 $34,110 2023
Papakolea Community Development HI$494,613 Executive Dir. $92,356 $72,773 2024
Methow Valley Community Center WA$495,854 Former Executive Director $60,098 $47,355 2024
Chicago Heights Fitness Llc IL$499,685 Director $44,267 $38,302 2024
De Hostos Senior Center Inc FL$367,287 Ceo $67,600 $55,891 2024
Belmont Community Center NE$504,777 Executive Di $54,500 $53,113 2023
The Rec Center Ltd IA$508,345 Director $87,341 $84,166 2024
Dunbar Coalition Inc AZ$354,948 Executive Director $18,462 $16,088 2023
Unity Sports And Cultural Club Inc MA$512,933 President $7,543 $5,966 2024
Sheboygan Athletic Club Inc WI$350,243 Director $599 $551 2024
Ramona Parks & Recreation Assn Inc CA$328,134 President $18,790 $15,304 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD cost of living and 2023 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 SD 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted0th
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 (Thomas Lee) 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 39 similarly situated organizations (Same NTEE sector (N31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,319 is reasonable (approximately the 15th 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.