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PeerBasis
Compensation Comparability Determination

Mackinac Horsemen's Association

Executive Director / CEO

EIN 320132900
MI · NTEE N60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leanne Brodeur, Executive Director / CEO ($9,486) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Leanne Brodeur — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$132 total compensation of comparable organizations → $124,493 $9,486
$2,49210th
$7,26825th
$16,795Median
$33,97075th
$54,18290th
$9,486This org · 33rd
p10$2,492
p25$7,268
p50$16,795
p75$33,970
p90$54,182
$9,486

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 MI 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
New Jersey Soccer Association NJ$179,663 Executive Director $49,107 $40,196 2025
Vail Volleyball Club CO$172,602 Executive Di $25,564 $23,749 2023
Cape Cod Challenger Club Inc MA$185,820 Director $52,000 $45,272 2023
Us Backgammon Association Inc MN$187,908 Member Services $13,350 $12,414 2024
Texas Kingdom Christian Sports TX$165,049 Treasurer $8,250 $7,766 2024
Girls On The Run Of Middle Tennessee TN$164,935 Executive Dir. $25,149 $24,235 2025
Pro Vision Foundation WA$191,046 Executive Di $46,250 $38,966 2024
Encinitas Mustang Lacrosse Inc CA$191,412 Director, President $5,000 $3,958 2025
Glenwood Springs Youth CO$191,450 Director $29,307 $26,445 2024
Transcend Foundation CA$161,957 Executive Dir. $36,500 $30,536 2023
Huns Rfc TX$194,811 Director Or $4,000 $3,765 2024
Skating Club Of Andover Inc MA$159,247 President $5,120 $4,458 2023
Southside Swarm Volleyball Club Inc MO$196,383 Director $49,500 $49,337 2024
Edina Lacrosse Association MN$196,464 Director Of Girls Coach & $4,240 $3,942 2024
Allegro Dancers Inc CA$196,849 Assistant Treasurer $3,017 $2,524 2023
Youth Life Skills Fore Greater El Paso TX$197,990 Executive Director $42,319 $41,013 2023
West Berkeley Foundation For Community CA$198,352 Executive Director $26,747 $21,735 2024
Asheville-biltmore Volleyball Academy And Youth Athletic Associa NC$202,788 President/exec Dir $26,069 $25,348 2024
Idaho Regional Robotics Inc ID$151,328 Secretary $25,000 $25,027 2024
Raise The Bar Initiative IA$204,240 President $17,800 $17,868 2025
College Park Tumbleweeds Gymnastics Inc GA$204,336 President & Ceo $5,000 $4,731 2024
Sport Disciple MD$204,529 Director/president $43,000 $37,830 2024
Club South Volleyball WA$205,237 Director $16,216 $13,662 2024
Ballard Football Club Foundation WA$206,398 Director $13,628 $11,482 2024
Girls On The Run Of Eastern Iowa IA$207,166 Executive Dir. $54,282 $54,490 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default33rd
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted33rd

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 (Leanne Brodeur) 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 99 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,486 is reasonable (approximately the 33rd 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.