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PeerBasis
Compensation Comparability Determination

Mcguire's Irish Runners Inc

Executive Director / CEO

EIN 300008568
FL · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of William N Martin, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: William N Martin — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$137 total compensation of comparable organizations → $176,133 $2,000
$91010th
$5,50125th
$14,181Median
$31,07375th
$56,84190th
$2,000This org · 15th
p10$910
p25$5,501
p50$14,181
p75$31,073
p90$56,841
$2,000

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 FL 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
Liberty Fire Company Marching Club Inc PA$212,855 Director $2,392 $2,466 2024
Veterans Cigar Club MD$212,845 Director $52,000 $50,265 2024
Wood City Riders Snowmobile Club MN$215,332 Treasurer $500 $511 2024
Patton Sportsmens Association PA$210,819 Treasurer $20,800 $22,080 2023
Alpha Eta Rho Inc OH$209,711 Executive Dir. $82,793 $90,667 2024
Sunset Cay Social Club SC$209,233 Director $11,027 $11,895 2024
Liberty Hose Co No 2 PA$220,452 General Employee $31,200 $33,120 2023
Benscreek Social & Citizens Club PA$223,306 President $300 $309 2024
Woods Of St Thomas Club Inc KY$223,374 Treasurer $18,000 $20,586 2023
Southeastern Lacrosse Conference Inc GA$223,895 President $5,000 $5,352 2023
Day & Knight Chess Club CA$224,228 President/ceo $67,019 $59,835 2024
Ing's Goe Foundation CA$203,092 Secretary $17,500 $15,624 2024
Lower Burrell Legion Post #868 - Home Assoc PA$203,033 Treasurer $6,481 $6,880 2023
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $35,887 2023
Brighton Snowmobile Club Inc VT$198,852 President $1,709 $1,733 2025
Boardgame Players Association Inc CT$197,705 President Director $67,773 $67,642 2023
Almaden Riptides CA$229,993 President $63,850 $57,006 2024
Impact Fc Inc NC$230,053 Director Of $46,793 $51,467 2023
Mcqueen Athletic Club MT$196,752 Treasurer/secretary $11,880 $13,632 2023
Veterans Of Foreign Wars Mckeown- PA$196,021 President $15,900 $16,394 2024
Blairsville Pa Vfw 5821 Club PA$194,566 Quartermaster Treasurer $7,800 $8,280 2023
Mystic Krewe Of Nyx LA$194,541 President/captain $150,266 $176,133 2023
Alta Golf & Country Club IA$193,908 Treasurer $2,925 $3,311 2024
Davignon Club Inc NH$242,740 President $7,451 $7,113 2024
Fort Fitness & Recreation Inc NY$184,542 President $13,660 $13,139 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2023 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 FL 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted15th

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 (William N Martin) 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 82 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 15th 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.