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PeerBasis
Compensation Comparability Determination

Buckeye Club Inc

Executive Director / CEO

EIN 340120370
OH · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donald M Kieffer, Executive Director / CEO ($3,780) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$57 total compensation of comparable organizations → $225,683 $3,780
$97210th
$3,10725th
$12,246Median
$20,29575th
$109,39790th
$3,780This org · 30th
p10$972
p25$3,107
p50$12,246
p75$20,295
p90$109,397
$3,780

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
Highpointers Foundation Inc CO$26,988 Social Media & Website Director $1,000 $932 2023
2026 Special Olympics Usa Games MN$27,286 Vp Marketing & Communications $142,800 $137,157 2023
Saris Bike Parks For Kids Foundation Inc WI$28,089 Director $20,000 $20,303 2023
Usa Cornhole Inc SC$28,444 Executive Director $18,000 $18,254 2023
Friends Of The Armory Foundation Corporation NY$28,513 President $15,478 $13,205 2024
Big Apple Basketball NY$23,622 Chief Executive Officer/president $65 $57 2023
Hockey Limited MN$28,997 President $32,300 $30,134 2024
Interstates Rodeo Association IA$29,066 Sec/treas $6,000 $6,203 2024
Iowa Intensity Youth Sports Inc IA$29,219 Executive Director $8,815 $9,113 2024
South Louisville Babe Ruth Inc KY$29,239 President $20,000 $20,287 2024
Braham Area Committee For Kids MN$22,205 Secretary $6,000 $5,598 2024
De Deacon Football Club NC$21,557 Pastor $12,000 $11,707 2024
Stowe Jazz Festival Ltd VT$21,429 Executive Director/ceo $15,360 $16,897 2021
Rhode Island Golf Association RI$31,202 Executive Director $142,725 $129,213 2024
Rise Athletics Foundation UT$31,997 Director $2,500 $2,487 2023
Santa Fe Ski Team Inc NM$32,485 Chairman/pre $2,500 $2,614 2023
Wrestl MO$19,428 Director/ President $29,000 $29,857 2023
Western Pyrotechnic Association Inc CO$17,825 President $595 $555 2023
Pennsylvania Sports Hall Of Fame Inc PA$17,757 Treasurer $1,200 $1,130 2024
Rally Charlotte NC$17,623 Executive Di $224,700 $225,683 2023
Duluth Softball Players MN$36,235 Gambling Man $13,126 $12,246 2024
United States Luge Federation Foundation NY$37,704 Executive Director $16,086 $13,724 2024
Northern Columbus Athletic Assoc OH$39,122 Treasurer $3,600 $3,600 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 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 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted30th

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 (Donald M Kieffer) 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 23 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,780 is reasonable (approximately the 30th 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.