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PeerBasis
Compensation Comparability Determination

Ohio High School Basketball Coaches Assoc Inc

Executive Director / CEO

EIN 311029283
OH · NTEE Z99Z
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Joseph Balogh, Executive Director / CEO ($11,500) against every comparable organization that fit the selection criteria — 217 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

217 organizations qualified on sector, size, and geography 217 within the band form the benchmarked peer set.

Distribution of comparable compensation

$750 total compensation of comparable organizations → $464,227 $11,500
$12,61110th
$34,91525th
$58,872Median
$85,36675th
$118,80290th
$11,500This org · 10th
p10$12,611
p25$34,915
p50$58,872
p75$85,366
p90$118,802
$11,500

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.

OrganizationStateTotal revenueTotal compSource
Florida Beverage AssociationFL $436,690$219,258 990
Satyana InstituteCO $435,960$3,103 990
Women's Foundation Of GeneseeNY $437,836$89,752 990
Small Wonders Child Care CenterincNY $434,669$101,904 990
Molalla River Watch IncOR $434,329$67,188 990
King Child Supervision IncMI $434,026$59,478 990
Hope IncMN $433,334$84,561 990
ArtspanCA $432,105$129,003 990
Apollo Chamber PlayersTX $443,892$49,768 990
Four Winds Of Indian Education IncCA $445,809$47,955 990
Kimberly-shirk AssociationCA $445,921$67,472 990
Race For The RescuesCA $445,990$50,211 990
Trinity Terrace IncWI $446,574$22,927 990
Inland Valley Repertory TheatreCA $446,902$29,177 990
St Luke AssociationWA $425,148$464,227 990
Sound LearningWA $423,767$50,718 990
Minnesota Council For QualityMN $419,951$132,705 990
Global Enteral Device SupplierGA $453,349$183,280 990
Forest Service Employees ForOR $454,119$132,137 990
Silver Impact IncFL $454,495$63,730 990
Lundberg AssociationWA $454,786$464,227 990
Cleansing Stream MinistriesCA $417,659$57,441 990
Poteau Chamber Of CommerceOK $415,985$72,558 990
Highline Heritage MuseumWA $456,861$67,640 990
Seeds Of LearningCA $457,240$79,354 990

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 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 default10th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted7th

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 (Joseph Balogh) 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 217 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,500 is reasonable (approximately the 10th 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.