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PeerBasis
Compensation Comparability Determination

Next Step Archery

Executive Director / CEO

EIN 273271770
WA · NTEE N40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Mcmurchie, Executive Director / CEO ($10,154) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,178 total compensation of comparable organizations → $148,512 $10,154
$6,55210th
$13,11125th
$59,679Median
$109,17475th
$116,96890th
$10,154This org · 24th
p10$6,552
p25$13,111
p50$59,679
p75$109,174
p90$116,968
$10,154

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 WA 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
North Atlantic Conference Inc ME$327,188 Executive Dir. $106,461 $116,001 2025
Pine City Civic Center Association MN$337,878 Treasurer $3,358 $3,610 2025
Shorewood Swim Club Foundation Inc WI$322,818 Executive Dir. $92,984 $105,669 2025
The Fairfield County Interscholasti CT$341,040 President $1,125 $1,178 2024
Fit & Able Productions Inc NC$313,873 Executive Director $96,000 $110,793 2024
Super Essex Conference NJ$354,550 Executive Director $3,525 $3,425 2025
American Southwest Conference TX$289,138 Former Commissioner $94,911 $109,174 2023
Minnesota Renegades MN$286,672 Vice President $11,880 $13,111 2024
The Big North Athletic Conference Inc NJ$279,045 Executive Director $10,000 $9,715 2025
Jacksonville-onslow Sports Commission NC$387,711 Executive Director $98,600 $110,860 2025
Incline Sports Corporation OR$266,884 President $64,320 $66,716 2024
10th Mountain Lacrosse Inc CO$264,538 Director/coach $20,100 $22,163 2023
Sheriff Pal Program MI$263,765 Executive Director $63,500 $73,207 2024
Overland Park Soccer KS$398,597 Academy Director $49,458 $59,679 2024
Sooner Athletic Conference AR$260,873 Commissioner $101,325 $127,213 2024
Tidal Wave Swim Foundation Inc GA$407,922 President/head Coach $63,458 $71,267 2024
Angels Boxing Academy Limited IL$411,044 President $106,888 $120,838 2023
Abs Park MT$248,188 Vice President $8,000 $9,632 2024
Cheshire County Shooting Sports Educatio NH$245,318 General Manager $17,550 $18,634 2023
North Jersey Interscholastic NJ$243,235 Executive Director $7,500 $7,287 2025
Excellence Thru Athletics Corp CA$242,518 President $9,145 $9,081 2023
Karatedo Honma Dojo Inc NY$242,136 Executive Director & Chief Instruct $50,350 $50,818 2024
Bay Area Youth Baseball Foundation CA$236,845 President $60,000 $59,578 2023
National Collegiate Acrobatics And Tumbling Association WA$230,783 Executive Director $17,500 $17,049 2025
Genesis Foundation For Fitness & Tennis KS$226,281 Executive Director $49,792 $61,857 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted24th

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 (James Mcmurchie) 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 29 similarly situated organizations (Same NTEE sector (N40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,154 is reasonable (approximately the 24th 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.