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PeerBasis
Compensation Comparability Determination

Northwest Conference

Executive Director / CEO

EIN 274672151
OR · NTEE N40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Shana Levine, Executive Director / CEO ($89,704) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,166 total compensation of comparable organizations → $153,015 $89,704
$5,48110th
$27,44925th
$74,632Median
$115,99175th
$143,74390th
$89,704This org · 54th
p10$5,481
p25$27,449
p50$74,632
p75$115,991
p90$143,743
$89,704

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 OR 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
Usa South Athletic Conference Inc GA$480,904 Commissioner $135,738 $146,968 2025
California Fitness Fun Inc CA$486,508 President $45,000 $42,950 2024
St Charles County Youth Soccer MO$488,019 Executive Director $89,819 $108,257 2023
Omaha Sports Commission NE$504,252 President/executive Director $111,294 $136,218 2023
Angels Boxing Academy Limited IL$411,044 President $106,888 $119,581 2023
Tidal Wave Swim Foundation Inc GA$407,922 President/head Coach $63,458 $70,526 2024
College Conference Of Illinois And IL$516,931 Executive Dir. $13,905 $15,110 2024
Overland Park Soccer KS$398,597 Academy Director $49,458 $59,059 2024
Jacksonville-onslow Sports Commission NC$387,711 Executive Director $98,600 $109,707 2025
Ohio Valley Athletic Conference Inc OH$539,037 Executive Director $31,212 $35,598 2025
Nhb Futbol Club Inc CA$543,450 President $33,068 $31,562 2024
Cascade Collegiate Conference OR$562,728 Commissioner $153,015 $153,015 2025
Super Essex Conference NJ$354,550 Executive Director $3,525 $3,389 2025
The Fairfield County Interscholasti CT$341,040 President $1,125 $1,166 2024
Pine City Civic Center Association MN$337,878 Treasurer $3,358 $3,573 2025
American Rivers Conference IA$583,725 Commissioner $60,000 $72,616 2024
Robert Jacobson Sports Foundation Inc NY$585,206 Leibel $150,000 $149,819 2024
Next Step Archery WA$330,823 Vice Preside $10,154 $10,049 2024
Hopkinton Youth Soccer Inc MA$588,975 Director $10,000 $9,933 2024
North Atlantic Conference Inc ME$327,188 Executive Dir. $106,461 $114,794 2025
Shorewood Swim Club Foundation Inc WI$322,818 Executive Dir. $92,984 $104,570 2025
Fit & Able Productions Inc NC$313,873 Executive Director $96,000 $109,640 2024
Rmd Community Sports Association WA$678,851 President $79,503 $76,648 2025
Pine-richland Youth Center PA$689,208 Executive Director - Through Dec 2023 $118,311 $130,409 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default54th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

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 (Shana Levine) 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 24 similarly situated organizations (Same NTEE sector (N40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $89,704 is reasonable (approximately the 54th 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.