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PeerBasis
Compensation Comparability Determination

Morton Golf Foundation

Executive Director / CEO

EIN 264351450
CA · NTEE N6A
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jane Siebers, Executive Director / CEO ($25,966) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,206 total compensation of comparable organizations → $134,056 $25,966
$15,62910th
$42,68825th
$78,777Median
$101,53875th
$121,68490th
$25,966This org · 14th
p10$15,629
p25$42,688
p50$78,777
p75$101,538
p90$121,684
$25,966

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Cityswing Foundation IncDC $385,469$99,530 990
Tip Of The Mitt Junior Golf AssociationMI $385,067$107,562 990
Fresno Youth Golf Association IncCA $395,609$81,590 990
North County Junior Golf AssociationCA $376,676$43,709 990
The Yakima Youth Golf OrganizationWA $372,775$58,411 990
Westfield Golf Club IncMN $402,215$5,028 990
Aiken Junior Golf FoundationSC $351,994$77,130 990
Watson Links Mentors FoundationKS $423,064$130,819 990
Glendive Municipal Golf CourseMT $425,804$82,808 990
Okanogan Valley Golf ClubWA $430,009$39,930 990
A Better Shot Foundation IncFL $338,260$5,440 990
Youth Development Corp Of Sw OhioOH $439,977$117,769 990
The First Tee Of Benton Harbor IncMI $324,207$112,852 990
Operation Game OnCA $318,804$80,424 990
East Bay Golf FoundationCA $298,522$64,899 990
The Touchstone Golf FoundationCA $297,465$19,996 990
Kids Golf Foundation Of IllinoisIL $296,524$83,861 990
Golden Isles LeadershipGA $486,270$71,819 990
Usa Golf Federation IncFL $275,000$43,607 990
San Joaquin Junior Golf FoundationCA $274,698$37,500 990
Youth Golf Of Howard County IncMD $272,092$4,206 990
Bluegrass Golf Foundation IncKY $268,992$69,487 990
Greater Wilmington Youth Initiative IncNC $512,645$91,244 990
Haskins Foundation IncGA $261,222$108,855 990
Life Skills Fore The Youth OfCO $532,877$132,921 990

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 CA 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted14th

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 (Jane Siebers) 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 28 similarly situated organizations (Same NTEE sector (N6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,966 is reasonable (approximately the 14th 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). 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.