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PeerBasis
Compensation Comparability Determination

Central States Winter Tournament

Executive Director / CEO

EIN 208675447
MO · NTEE N70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lynn Mccallister Lynn Mccallister L, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lynn Mccallister Lynn Mccallister L — reported title “PRESIDENT/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

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$188 total compensation of comparable organizations → $158,036 $15,000
$2,33010th
$7,15225th
$18,501Median
$33,25975th
$53,12290th
$15,000This org · 45th
p10$2,330
p25$7,152
p50$18,501
p75$33,259
p90$53,122
$15,000

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 MO 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
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $19,432 2025
North Dakota Rodeo Association SD$265,078 Executive Secretary $13,200 $13,754 2023
Bismarck Marathon ND$276,007 Managing Member $69,283 $69,726 2024
South Shore Womens Hockey League MA$276,882 President $250 $201 2025
Mdfc Legends United TX$261,958 President $15,264 $14,002 2024
Usa Wrestling Of Nd ND$260,959 Sec/tresasure $2,000 $2,013 2024
Tohkon Judo Academy Inc IL$280,833 President $50,000 $45,079 2024
Hawaii Surfing Association HI$258,158 President & Director $26,003 $21,980 2023
Coastal Volleyball Academy Inc FL$283,912 Officer/director $10,243 $8,824 2024
United States Bowling Congress Inc HI$285,520 Association Manager $10,500 $8,621 2024
Casper Boxing Club WY$253,546 Executive Director $36,923 $36,259 2024
Skating Club Of Jackson Hole WY$289,962 Program Coordinator $33,040 $33,404 2023
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $60,957 2023
Texas Fencing Academy Inc TX$248,471 President $50,000 $45,868 2024
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $5,226 2025
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $15,357 2023
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $7,152 2024
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $34,065 2024
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $188 2025
Los Angeles Organization Of Ultimate CA$296,168 Vice President (Until 11/30/23) $15,178 $12,374 2023
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $29,947 2025
Quadball Inc NY$299,818 Chief Executive Officer $23,904 $19,298 2025
Elizabethtown Volleyball Academy Inc KY$238,019 Club Director $21,520 $20,657 2025
Time To Shine United Inc FL$302,913 Executive Director $12,000 $10,643 2023
San Francisco Bay Area Sports Organizing Committee CA$308,510 Ceo And President $42,000 $33,259 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default45th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted42nd

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 (Lynn Mccallister Lynn Mccallister L) 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 65 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 45th 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.