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PeerBasis
Compensation Comparability Determination

Michigan High School Football

Executive Director / CEO

EIN 237257954
MI · NTEE O21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jim Sparks, Executive Director / CEO ($1,194) against every comparable organization that fit the selection criteria — 818 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jim Sparks — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

818 organizations qualified on sector, size, and geography 818 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $152,507 $1,194
$10,46210th
$26,43225th
$48,696Median
$66,27175th
$84,02690th
$1,194This org · 1st
p10$10,462
p25$26,432
p50$48,696
p75$66,271
p90$84,026
$1,194

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 MI 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
Urban Church Advocates IL$255,801 President $55,000 $49,572 2025
Missionfit MD$255,682 Executive Director $85,000 $74,781 2024
The Houston Friendship And Wellness TX$255,665 Vice Preside $62,292 $58,638 2024
Arizona Urban Youth Ministries AZ$256,762 Program Manager $64,604 $58,468 2024
Advantage Lancaster PA$256,885 Executive Director $29,080 $28,096 2023
Anglican Youth Ministry NC$255,273 Acting Director $44,084 $42,865 2024
The Brandon Foundation Incorporated IN$255,041 Ceo/founder $50,000 $51,085 2023
Maine Sports Group ME$254,847 Secretary $31,200 $29,400 2024
Creative Academy GA$257,500 Executive Director $15,000 $14,193 2024
Pal Of Cape Cod Inc MA$254,633 Treasurer/secretary $1,200 $1,045 2023
Team Takeover Inc MD$257,750 President $14,073 $12,747 2023
Hand In Hand Creative Learning IN$254,358 Director $40,278 $41,152 2023
Boys And Girls Club Of Gallup NM$258,180 Executive Dir. $83,514 $87,025 2023
Teens To Trails ME$258,322 Executive Director $64,059 $60,363 2024
Camp Riva-lake Inc CA$258,373 Camp Director $25,000 $20,915 2023
Helping Hands Network Inc IL$253,585 Director Of Special Porjec $22,000 $20,353 2024
Movie Institute TX$258,885 Coo $55,715 $52,447 2024
The Undefeated Foundation Inc CA$259,000 Director $50,000 $41,829 2023
Gulf Coast Bible Camp Inc MS$253,194 Executive Dir. $46,923 $50,632 2023
Memphis 13 Foundation TN$259,279 Exec Director $25,150 $25,612 2023
Youth Utilizing Power And Praise Organization CA$252,823 Executive Director $54,000 $45,176 2023
Guiding Light Mentoring OH$252,697 Founder And $50,000 $49,836 2024
The Young Airman Association NY$252,601 Chairman Of The Board Of Directors $164,000 $139,457 2024
Pico Youth & Family Center CA$259,755 Executive Director $20,000 $16,252 2024
Distinctly His Ministries TX$259,768 President/executive Direct $62,146 $60,228 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted1st

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 (Jim Sparks) 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 818 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,194 is reasonable (approximately the 1st 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.