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PeerBasis
Compensation Comparability Determination

Cross Training Football Inc

Executive Director / CEO

EIN 262717447
NY · NTEE N65
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Masters, Executive Director / CEO ($90,910) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$931 total compensation of comparable organizations → $92,528 $90,910
$7,51610th
$16,47525th
$29,898Median
$55,61575th
$74,51390th
$90,910This org · 95th
p10$7,516
p25$16,475
p50$29,898
p75$55,615
p90$74,513
$90,910

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 NY 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
Byron Youth Football Association MN$288,876 Board Member $51,480 $56,293 2024
Isaac Bruce Foundation MO$289,143 Executive Director $67,600 $79,235 2024
Saint Raphael Football Inc IL$281,622 Business Manager $26,000 $29,123 2023
Colorado Youth Football Invitational Inc CO$272,003 Owner $11,000 $11,371 2025
Wes Welker Foundation OK$271,636 Executive Director $58,975 $73,988 2023
5 Star Soccer Academy Corp NY$263,574 President $24,000 $24,000 2024
Mamaroneck Youth Football League Inc NY$313,966 Director $5,850 $5,850 2024
North Jersey Super Football Conference Inc NJ$254,114 President $8,000 $7,701 2025
Edina Football Association MN$325,046 Director $24,691 $27,797 2023
Tualatin Valley Youth Football Leag OR$351,869 Commissioner $8,667 $9,170 2023
Park City Passing League UT$355,242 Executive Director $47,500 $55,389 2023
Ankeny Junior Football Inc IA$210,525 Co-president $15,000 $18,176 2024
Columbus Crusaders Youth Sports Inc OH$201,625 Executive Director $16,975 $20,484 2023
Central Coast All Star Football CA$197,976 Treasurer $1,000 $931 2025
Burlington Football Club VT$385,712 Executive Director $27,536 $30,672 2024
Tonka Football Association Of Minnesota MN$385,984 Director $41,007 $46,165 2023
Fm Athletics Inc ND$390,506 Bookkeeper/administrator $25,763 $31,288 2024
Scyr Inc CA$395,855 Executive Dir. $70,000 $66,892 2024
Ventura Football Club CA$412,756 Executive Director $37,282 $36,679 2023
United States Australian Football TN$423,091 Executive Director $79,543 $92,528 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default95th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted95th

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 (Michael Masters) 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 20 similarly situated organizations (Same NTEE sector (N65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,910 is reasonable (approximately the 95th 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.