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PeerBasis
Compensation Comparability Determination

Girls In Cooperation Gymnastic Training Center Inc

Executive Director / CEO

EIN 232981713
PA · NTEE N60
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra J Greiner, Executive Director / CEO ($41,533) against every comparable organization that fit the selection criteria — 176 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: Sandra J Greiner — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$464 total compensation of comparable organizations → $164,463 $41,533
$7,06610th
$19,56425th
$46,283Median
$74,36775th
$102,17590th
$41,533This org · 45th
p10$7,066
p25$19,564
p50$46,283
p75$74,367
p90$102,175
$41,533

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 PA 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
Twin Ports Gymnastics Club Inc WI$483,141 Gym Director $63,075 $62,507 2025
Football Alliance Inc CA$482,138 Treasurer $30,833 $25,263 2025
Sheriffpolice Activities League Of Memphis And Shelby County TN$481,443 Chief Visionary Officer $17,475 $17,892 2024
Dragon Elite Baseball Club WA$479,719 Ceo $58,000 $50,578 2024
The Oakdale Athletic MN$491,120 Gambling Man $84,443 $83,671 2023
Capo Boxing Gym Inc CA$492,230 President $52,000 $45,027 2023
Boco Volleyball Athletic Club Corp CO$492,571 Vice President $2,004 $1,823 2025
Crossroads Volleyball Inc IN$472,508 Director $22,150 $22,752 2024
Russell Mill Swim And Tennis Club Inc MA$493,844 President $1,150 $1,036 2023
North Cincinnati Classics Inc OH$469,545 Director $29,500 $30,433 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $36,180 2024
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $8,252 2024
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $63,725 2023
Spike Frog Volleyball TX$464,402 President $60,000 $58,459 2024
San Francisco Juniors Volleyball Club CA$502,252 Secretary $17,055 $14,344 2024
Tampa North Volleyball Club Inc FL$502,701 Chair $65,960 $60,354 2024
Schenectady Swim Club NY$504,315 Head Coach $115,225 $101,414 2024
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $67,729 2024
Bloomington Athletic Association MN$459,103 Admin $44,108 $43,705 2023
Off The Ropes CO$458,966 Director $104,532 $100,512 2023
Hoopfluence Inc FL$508,822 Executive Secretary $68,000 $62,220 2024
Catalyst Volleyball Inc TX$457,259 Director $79,200 $75,176 2025
Bay Area Volleyball Academy Of MD$509,642 President $4,845 $4,412 2024
We Are Volleyball Elite CA$453,711 President $136,669 $114,946 2024
Spartanburg United Soccer Academy SC$448,204 Director $60,000 $60,968 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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)43rd
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted45th

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 (Sandra J Greiner) 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 176 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,533 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.