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PeerBasis
Compensation Comparability Determination

White Oak Athletic Club

Executive Director / CEO

EIN 310823030
OH · NTEE O20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Freese, Executive Director / CEO ($5,800) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$830 total compensation of comparable organizations → $133,057 $5,800
$8,28910th
$21,73125th
$37,460Median
$49,65175th
$66,71290th
$5,800This org · 8th
p10$8,289
p25$21,731
p50$37,460
p75$49,651
p90$66,712
$5,800

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 OH 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
Youth & Families Determined To Succeed MN$236,743 Executive Director $12,000 $11,195 2023
Fulton County Youth Center Inc IN$234,351 Executive Dir. $24,760 $24,653 2023
Lindenhurst Youth Services Board Inc NY$233,314 Director $42,760 $35,434 2024
Center For Restorative Practice CA$232,767 Executive Director $98,098 $79,977 2023
Rocksolid Community Teen Center WA$240,936 Executive Dir. $70,000 $55,992 2025
The Degood Foundation VA$241,261 Executive Director $9,419 $8,340 2024
Reb Sports Academy Inc OH$242,165 Director $4,125 $4,125 2023
Teen Center Usa CA$242,595 Executive Director $54,080 $44,090 2023
Buffalo Cove Outdoor Education Center Inc NC$229,976 Executive Director $63,462 $60,134 2024
The Zone Afterschool Program NE$229,855 Executive Dir. $65,416 $62,860 2025
Tribe- Seminole Heights Inc FL$229,675 Director $42,000 $38,780 2022
Streets 517 Ministries MI$229,470 Executive Di $46,542 $45,356 2023
Crystal Lake Teen Center IL$244,067 President And Executive Director $1,500 $1,352 2024
Premier Athletics For Youth Development MI$245,424 Director $30,800 $29,154 2024
Blackfoot Community Center ID$245,899 Executive Dir. $51,241 $51,465 2023
Hilliard High School Hockey Club OH$250,149 Director Of $12,282 $11,622 2025
Excellence & Ambition Inc MD$252,294 Executive Director $39,434 $33,810 2024
Ymca Woodson Park Qalicb Inc GA$220,494 Chief Executive Officer $36,068 $34,240 2023
Pal Of Cape Cod Inc MA$254,633 Treasurer/secretary $1,200 $1,018 2023
Missionfit MD$255,682 Executive Director $85,000 $72,876 2024
Harlan Christian Youth Center Inc IN$211,807 President $56,692 $54,827 2024
Troy Youth Association Inc NY$210,151 Executive Direc $27,520 $23,479 2023
Project Whitefish Kids Inc MT$263,601 Executive Dir. $15,000 $14,828 2024
Boys And Girls Club Of Pleasants Co WV$209,604 Executive Director $51,876 $53,031 2023
Loaves And Fishes Ministry Inc NC$208,558 Executive Director $48,960 $46,393 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted8th

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 (Brian Freese) 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 80 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,800 is reasonable (approximately the 8th 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.