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PeerBasis
Compensation Comparability Determination

Club Selah Volleyball

Executive Director / CEO

EIN 320768902
WA · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Summer Cuevas, Executive Director / CEO ($4,000) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Summer Cuevas — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$170 total compensation of comparable organizations → $80,397 $4,000
$3,78710th
$10,35325th
$14,969Median
$36,24375th
$52,99290th
$4,000This org · 12th
p10$3,787
p25$10,353
p50$14,969
p75$36,243
p90$52,992
$4,000

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 WA 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
Connecticut Storm Basketball CT$126,706 President & $12,867 $13,475 2024
Memphis Bears Inc Police Activities League TN$121,245 Chief Executive Officer $12,750 $14,969 2024
Sac Area Sports Inc CA$134,383 President $20,000 $19,290 2024
Palos Verdes Peninsula High School CA$113,250 Vp Communica $3,170 $2,978 2025
Great Lakes Regional Field Hockey MI$139,734 Executive Di $45,000 $51,879 2024
Optimist Club Of Fort Worth Youth Fund Inc TX$142,141 Treasurer $9,000 $10,353 2023
East Coast Elite Volleyball Club Inc MD$143,711 Director And Coach $12,940 $13,512 2024
Hab CO$144,437 Dir Of Program $67,500 $74,428 2023
Club 4-u Sports Inc FL$147,269 Vice President $12,000 $12,591 2024
Victory Sports Global Outreach Inc NY$103,989 Executive Director $77,372 $80,397 2023
North Jersey Board Of Approved NJ$102,479 President $175 $170 2025
Chugach Mountain Bike Riders AK$100,790 Executive Director $29,800 $32,762 2023
Idaho Regional Robotics Inc ID$151,328 Secretary $25,000 $29,705 2024
Shaolin Traditional Kung Fu Inc MD$95,260 Director $45,600 $49,024 2023
Kalamazoo Soccer Club MI$92,953 Registrar $3,699 $4,390 2023
Skating Club Of Andover Inc MA$159,247 President $5,120 $5,290 2023
Transcend Foundation CA$161,957 Executive Dir. $36,500 $36,243 2023
Karate Five Association Inc TN$87,422 President $2,800 $3,385 2023
Girls On The Run Of Middle Tennessee TN$164,935 Executive Dir. $25,149 $28,765 2025
Texas Kingdom Christian Sports TX$165,049 Treasurer $8,250 $9,218 2024
Vail Volleyball Club CO$172,602 Executive Di $25,564 $28,188 2023
Mackinac Horsemen's Association MI$177,685 Executive Director $9,486 $11,259 2023
New Jersey Soccer Association NJ$179,663 Executive Director $49,107 $47,709 2025
Cape Cod Challenger Club Inc MA$185,820 Director $52,000 $53,734 2023
Us Backgammon Association Inc MN$187,908 Member Services $13,350 $14,734 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2024 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 WA 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 default12th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted12th

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 (Summer Cuevas) 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 25 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,000 is reasonable (approximately the 12th 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.