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PeerBasis
Compensation Comparability Determination

Usa Wrestling Of Nd

Executive Director / CEO

EIN 300222115
ND · NTEE N70
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Dean Shearer, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$187 total compensation of comparable organizations → $150,648 $2,000
$3,81110th
$7,39025th
$19,657Median
$33,15375th
$46,77790th
$2,000This org · 5th
p10$3,811
p25$7,390
p50$19,657
p75$33,153
p90$46,777
$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 ND cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Mdfc Legends UnitedTX $261,958$21,430 990
Hawaii Surfing AssociationHI $258,158$21,841 990
North Dakota Rodeo AssociationSD $265,078$13,667 990
Casper Boxing ClubWY $253,546$36,028 990
Central States Winter TournamentMO $269,844$14,905 990
National College Players AssociationCA $249,674$60,570 990
Texas Fencing Academy IncTX $248,471$45,576 990
Idaho State Usbc Association IncID $248,148$5,192 990
United States Bowling Congress IncND $274,063$19,309 990
Ocean Breeze Park Alliance IncNY $247,737$15,260 990
Niagara Swimming IncNY $247,056$7,107 990
Oregon Bicycle Racing AssociationOR $246,507$33,849 990
Bismarck MarathonND $276,007$69,283 990
Midwest Womens Tournament IncIN $245,684$187 990
South Shore Womens Hockey LeagueMA $276,882$200 990
South Sound United Bowling CongressWA $242,193$29,758 990
Tohkon Judo Academy IncIL $280,833$44,793 990
Elizabethtown Volleyball Academy IncKY $238,019$20,525 990
Coastal Volleyball Academy IncFL $283,912$8,768 990
United States Bowling Congress IncHI $285,520$8,566 990
Skating Club Of Jackson HoleWY $289,962$33,192 990
Southern Colorado Ice Hockey Referee AssociationCO $230,137$6,790 990
C T Barrel Racing IncTX $228,671$2,302 990
Bam Swim TeamCO $228,314$5,130 990
Long Beach Rowing AssociationCA $226,871$17,949 990

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 ND 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted5th

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 (Dean Shearer) 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 60 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 5th 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). 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.