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

Fm Athletics Inc

Executive Director / CEO

EIN 237189641
ND · NTEE N65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Ames, Executive Director / CEO ($25,763) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Ames — reported title “Bookkeeper/Administrator”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,817 total compensation of comparable organizations → $76,189 $25,763
$9,36310th
$22,88825th
$38,013Median
$59,01475th
$69,93890th
$25,763This org · 43rd
p10$9,363
p25$22,888
p50$38,013
p75$59,014
p90$69,938
$25,763

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 ND 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
Tonka Football Association Of Minnesota MN$385,984 Director $41,007 $38,013 2023
Burlington Football Club VT$385,712 Executive Director $27,536 $25,256 2024
Scyr Inc CA$395,855 Executive Dir. $70,000 $55,080 2024
Ventura Football Club CA$412,756 Executive Director $37,282 $30,202 2023
United States Australian Football TN$423,091 Executive Director $79,543 $76,189 2024
Park City Passing League UT$355,242 Executive Director $47,500 $45,608 2023
Tualatin Valley Youth Football Leag OR$351,869 Commissioner $8,667 $7,551 2023
New England Fusion Fastpitch NH$431,152 Vice President $12,000 $10,097 2024
Edina Football Association MN$325,046 Director $24,691 $22,888 2023
Mamaroneck Youth Football League Inc NY$313,966 Director $5,850 $4,817 2024
Victory Formation Foundation Inc CA$482,089 President & Ceo $75,000 $59,014 2024
Sacramento Youth Football CA$482,733 President And Secr $56,941 $46,128 2023
Isaac Bruce Foundation MO$289,143 Executive Director $67,600 $65,244 2024
Byron Youth Football Association MN$288,876 Board Member $51,480 $46,353 2024
Cross Training Football Inc NY$287,124 President $90,910 $74,857 2024
Saint Raphael Football Inc IL$281,622 Business Manager $26,000 $23,980 2023
All Out Flag Football Corporation CA$505,654 Munson $88,883 $69,938 2024
Colorado Youth Football Invitational Inc CO$272,003 Owner $11,000 $9,363 2025
Wes Welker Foundation OK$271,636 Executive Director $58,975 $60,923 2023
5 Star Soccer Academy Corp NY$263,574 President $24,000 $19,762 2024
Northeast Oklahoma Futball Club OK$534,269 Secretary $23,000 $23,078 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default43rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted43rd

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 (Jennifer Ames) 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 21 similarly situated organizations (Same NTEE sector (N65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,763 is reasonable (approximately the 43rd 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.