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PeerBasis
Compensation Comparability Determination

Charley Hoffman Foundation

Executive Director / CEO

EIN 270878940
CA · NTEE N12
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Megan Mahoney, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Megan Mahoney — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,528 total compensation of comparable organizations → $203,520 $45,000
$29,76210th
$39,83325th
$71,781Median
$99,70675th
$177,79690th
$45,000This org · 32nd
p10$29,762
p25$39,833
p50$71,781
p75$99,706
p90$177,796
$45,000

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 CA 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
West Michigan Hockey Youth Foundation Inc MI$441,990 Executive Director (Part Year) $35,385 $43,416 2024
San Jose Parks Foundation CA$388,539 Executive Dir. $80,000 $82,117 2024
National Parks Of New York Harbor NY$455,439 President/ceo $135,443 $145,487 2024
Atlanta Track Club Foundation Inc GA$366,958 President $170,276 $203,520 2024
Panamerican Taekwondo TX$466,057 President $60,000 $71,346 2024
Southern Nevada Sports Hall Of Fame NV$353,441 Executive Di $55,183 $65,753 2024
Texas High School Girls Coaches Association Inc TX$482,813 Executive Director $160,761 $191,158 2024
Hype Helping Youth Participate & GA$345,060 President $4,625 $5,528 2024
Friends Of Big Marsh IL$489,452 Executive Director $77,592 $93,356 2023
Carving The Future WY$321,392 Executive Director $67,304 $85,671 2024
Bluffton Rush Foundation Llc SC$318,311 Executive Director $76,214 $94,515 2024
Dreem Makers Inc NC$315,304 Secretary $27,000 $33,163 2024
World Cup Dreams Foundation UT$541,535 Executive Dir. $42,500 $51,706 2024
Together For Wichita Foundation KS$542,966 President $23,500 $30,179 2024
Georgia Tennis Foundation Inc GA$545,173 Executive Director $23,507 $28,096 2024
Lower Richland Alumni Foundation SC$554,522 President $29,231 $36,249 2024
Amateur Athletics Commission WA$566,610 Executive Director $98,563 $104,897 2024
The Climate Initiative ME$569,807 Executive Di $146,562 $174,455 2024
Utah Mountain Sports Academy UT$610,331 Director $59,000 $71,781 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default32nd
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted26th

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 (Megan Mahoney) 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 19 similarly situated organizations (Same NTEE sector (N12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 32nd 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.