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PeerBasis
Compensation Comparability Determination

College Athletic Trainer's Society

Executive Director / CEO

EIN 251735622
TN · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Josephine Lee, Executive Director / CEO ($21,000) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$221 total compensation of comparable organizations → $164,703 $21,000
$5,99810th
$17,52025th
$40,469Median
$72,49075th
$83,77190th
$21,000This org · 28th
p10$5,998
p25$17,520
p50$40,469
p75$72,490
p90$83,771
$21,000

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 TN 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
Inspirational Workshops WA$296,025 Founder & Ceo $92,096 $80,759 2023
Shared Harvest Foundation Inc CA$298,640 President $94,635 $77,742 2024
Heritage Instructional Services MD$288,183 Program Admin $27,736 $24,033 2025
Lompoc Teen Center CA$303,847 Executive Director $46,172 $39,050 2023
Crowd To Community Inc AZ$304,114 Ceo Director $102,804 $96,838 2023
Naturopathic Medical Student Association OR$304,466 Executive Director $28,575 $25,245 2024
University At Albany NY$305,041 President (To May) $250 $221 2023
Friends Of Infinity Acres Ranch Inc VA$306,990 Executive Director $66,000 $60,626 2024
Project Ledo OR$282,845 President & Executive Director $87,629 $77,418 2024
Youth Farm Project Inc NY$307,766 Co-director Of Education $72,927 $64,545 2023
Association Of Texas Small School Bands TX$282,096 Executive Director $60,000 $55,627 2025
Nassau-suffolk Performing Arts Ltd NY$308,214 Secretary & Treasurer $28,000 $24,071 2024
Indiana Council On Educating IN$308,662 Executive Di $72,000 $72,234 2024
Allied Resources For Children Inc NJ$309,139 Treasurer $7,200 $5,958 2025
Manheim Township Educational Foundation PA$311,457 Executive Director $24,231 $22,988 2024
Ithaca Public Education Initiative Inc NY$313,363 Executive Director $42,500 $36,536 2024
Families Aspiring In Trust And Holiness Catholic Home Education Community I FL$275,438 Officer $16,440 $14,693 2024
Mz Goose Inc FL$274,308 Ceo President $4,326 $3,866 2024
The Summer Institute Inc TX$271,230 Treasurer, Executive Director $18,462 $17,116 2025
Making The Right Connections Inc CA$269,550 President & Ceo $27,999 $23,001 2024
Capital Foundation Of New York Inc NY$268,835 President And Director $4,603 $3,957 2024
The Attitude Is Everything Foundation AZ$267,282 Executive Director $47,687 $43,631 2024
Mifal Hafatza Inc NY$266,922 President $24,000 $20,632 2024
Curieux Academic Journal CA$323,512 Key Employee $44,000 $36,146 2024
New Mexico Out-of School NM$324,228 Executive Di $50,535 $53,237 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default28th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted23rd

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 (Josephine 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 92 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,000 is reasonable (approximately the 28th 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.