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PeerBasis
Compensation Comparability Determination

Athletic Equipment Managers

Executive Director / CEO

EIN 311414557
VA · NTEE N99
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Sam Trusner, Executive Director / CEO ($72,184) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,604 total compensation of comparable organizations → $178,022 $72,184
$5,41110th
$29,02825th
$64,890Median
$82,57875th
$109,95790th
$72,184This org · 57th
p10$5,411
p25$29,028
p50$64,890
p75$82,578
p90$109,957
$72,184

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 VA 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
Elite Aquatics Sports Team Inc CA$403,657 Ceo $41,265 $38,999 2023
Knoxville Flyers Inc TN$408,595 Director $2,340 $2,615 2024
Naples Flag Football League Inc FL$398,954 Vice Preside $74,750 $76,857 2023
Blackpackers CO$397,798 Executive Di $86,281 $87,953 2024
Girls On The Run West Michigan MI$394,987 Executive Director $71,000 $77,908 2024
Diamond Barwalnut Valley Soccer League Inc CA$394,617 President $3,750 $3,442 2024
Chestnut Hill Fathers Club PA$393,517 Director $4,562 $4,979 2023
Southern Homestead Soccer Academy Inc FL$422,979 President $41,464 $42,633 2023
Cm Baseball League AZ$386,571 President $79,500 $81,280 2024
Still I Run MI$426,743 Executive Director $65,000 $71,324 2024
Inclusive Sports And Fitness Inc NY$381,526 Coo $50,000 $48,032 2024
The New Way Circus Center Inc NY$380,251 Executive Director $146,900 $145,286 2023
Women Of Oz Nwa AR$434,474 Executive Di $50,650 $62,313 2023
Completely Pristine TN$376,080 Director $35,546 $39,720 2024
Girls Leading Girls CA$376,064 Executive Director $78,970 $74,634 2023
Clipped In For Life CA$438,246 Vice President $79,591 $73,063 2024
Boston Taekwondo Project Inc MA$439,323 Director/chairman $90,802 $84,508 2025
Coon Rapids Mat Bandits Wrestling MN$439,786 President $2,400 $2,522 2024
Oregon Sports Action Inc OR$365,992 President $66,000 $65,158 2024
Little East Conference Inc RI$446,666 Clerk/commissnr $99,808 $101,742 2024
Fit Houston Inc TX$364,566 President, Exec. Dir. $104,500 $111,127 2024
Excel Sports League CA$450,286 President Dir $138,000 $126,681 2024
Amateur Athletic Union Of The Club South Volleybal TX$360,732 President $39,801 $42,325 2024
Union Cultural Center WA$355,661 Artistic Director $68,177 $64,890 2024
Lake County Lightning IL$355,598 Director Of Operations $33,000 $34,489 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default57th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted57th

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 (Sam Trusner) 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 63 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,184 is reasonable (approximately the 57th 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.