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PeerBasis
Compensation Comparability Determination

Aiken Junior Golf Foundation

Executive Director / CEO

EIN 264784141
SC · NTEE N6A
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heidi Hoffman, Executive Director / CEO ($65,727) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heidi Hoffman — reported title “EXEC. DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,585 total compensation of comparable organizations → $111,478 $65,727
$12,07810th
$34,39625th
$59,214Median
$74,60975th
$94,12490th
$65,727This org · 56th
p10$12,078
p25$34,396
p50$59,214
p75$74,609
p90$94,124
$65,727

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 SC 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
A Better Shot Foundation Inc FL$338,260 Secretary $5,000 $4,636 2023
The Yakima Youth Golf Organization WA$372,775 Program Director $58,000 $49,775 2024
North County Junior Golf Association CA$376,676 President $42,000 $34,764 2024
The First Tee Of Benton Harbor Inc MI$324,207 Executive Director $97,200 $96,168 2024
Tip Of The Mitt Junior Golf Association MI$385,067 Executive Director $92,643 $91,660 2024
Operation Game On CA$318,804 President & Ceo $82,800 $68,534 2024
Cityswing Foundation Inc DC$385,469 Chief Programs And Ops Officer $100,832 $84,815 2024
Morton Golf Foundation CA$387,297 Executive Director $25,966 $22,127 2023
Fresno Youth Golf Association Inc CA$395,609 Executive Dir. $84,000 $69,528 2024
Westfield Golf Club Inc MN$402,215 Trustee $4,394 $4,285 2023
East Bay Golf Foundation CA$298,522 Executive Director $64,899 $55,304 2023
The Touchstone Golf Foundation CA$297,465 Treasurer/executive Direct $20,587 $17,040 2024
Kids Golf Foundation Of Illinois IL$296,524 Fund Manager $73,658 $71,463 2023
Watson Links Mentors Foundation KS$423,064 Executive Director $107,650 $111,478 2024
Glendive Municipal Golf Course MT$425,804 Manager $66,335 $70,565 2023
Usa Golf Federation Inc FL$275,000 Executive Director $40,083 $37,160 2023
San Joaquin Junior Golf Foundation CA$274,698 Executive Director $37,500 $31,956 2023
Okanogan Valley Golf Club WA$430,009 Manageer $39,650 $34,027 2024
Youth Golf Of Howard County Inc MD$272,092 Executive Director $4,000 $3,585 2024
Bluegrass Golf Foundation Inc KY$268,992 Executive Director $55,849 $59,214 2023
Youth Development Corp Of Sw Ohio OH$439,977 Ceo $98,850 $100,358 2024
Haskins Foundation Inc GA$261,222 Executive Director $96,245 $92,761 2024
Indian River Golf Foundation Inc FL$259,120 President $46,000 $41,422 2024
Scott Robertson Memorial Junior Golf VA$256,195 Executive Director $70,168 $66,861 2023
William Flynn Foundation PA$248,820 President $37,680 $36,018 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted56th

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 (Heidi Hoffman) 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 27 similarly situated organizations (Same NTEE sector (N6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,727 is reasonable (approximately the 56th 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.