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PeerBasis
Compensation Comparability Determination

Independent Sports Club Of Central

Executive Director / CEO

EIN 270719406
IL · NTEE B82
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Joseph, Executive Director / CEO ($3,200) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kevin Joseph — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,156 total compensation of comparable organizations → $265,477 $3,200
$4,78810th
$8,95625th
$21,125Median
$45,59175th
$64,88190th
$3,200This org · 8th
p10$4,788
p25$8,956
p50$21,125
p75$45,591
p90$64,881
$3,200

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 IL 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
Wireless Infrastructure Association VA$53,833 President $42,749 $43,096 2024
Bricklayers And Allied Craft Workers NY$58,095 Director/presid $144,276 $136,119 2024
Fsa Scholarship Foundation TX$53,115 Executive Director $17,400 $18,710 2023
Aci-na Educational Foundation DC$58,619 President & Ceo $75,017 $68,732 2024
Hepburn Bootstrap Foundation Inc WI$52,463 Assistant Secretary $57,748 $64,829 2023
Otho Davis Scholarship Foundat NJ$52,243 Exec Director $20,000 $18,644 2024
Ohio Contractors Association Advancement OH$51,788 Treasurer/secretary $49,422 $54,654 2024
Yau High School Sciences Awards MA$51,477 Treasurer/director $9,416 $9,096 2023
Airmen Memorial Foundation Inc MD$51,291 Treasurer $8,743 $8,534 2024
Wsna Scholarship And Research WA$61,216 Secretary $2,065 $1,931 2024
Ilpa Scholarships Forever Inc IA$50,432 Executive Di $5,764 $6,784 2023
C J Francis Iii Foundation OH$49,811 Director; Treasurer $1,950 $2,157 2024
Nbs Classical Music Institute Inc PA$49,539 Consultant $5,500 $5,895 2023
Kll Memorial Scholarship Foundation KS$49,336 Treasurer $1,025 $1,156 2024
High Plains Mental Health Center KS$62,337 Executive Director $48,469 $54,671 2024
Project Zawadi Inc MN$49,152 Executive Direc $5,417 $5,588 2024
The John R Mott Scholarship VA$49,049 Director $2,000 $2,016 2024
Harrison County Educational Foundat KY$48,958 Secretary/tr $6,000 $6,731 2024
Golconda Foundation Inc OK$63,611 President $9,750 $11,209 2024
Annie J Maccoll Charitable Trust FL$47,878 Trustee $22,519 $22,740 2023
Wichita Falls Prca Rodeo Association TX$64,067 President $5,000 $5,222 2024
Illinois Retail Merchants Association IL$47,132 Treasurer $43,138 $44,279 2024
Ibew Local 8 Scholarship Fund OH$46,880 Trustee $55,355 $63,022 2023
Cahp Foundation Trust CA$46,539 Trustee $41,152 $37,102 2024
Clean Slate E3 Inc PA$46,304 President $45,261 $47,126 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2025 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 IL 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted6th

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 (Kevin Joseph) 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 52 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,200 is reasonable (approximately the 8th 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.