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PeerBasis
Compensation Comparability Determination

Heartland Collegiate Athletic Conference

Executive Director / CEO

EIN 351737753
IN · NTEE N70
FY ending 2023-06-30
June 10, 2026

This analysis benchmarks the total compensation of James K Jones, Executive Director / CEO ($122,587) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: James K Jones — reported title “Commissioner”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$471 total compensation of comparable organizations → $190,412 $122,587
$1,88510th
$9,38825th
$25,786Median
$77,36075th
$94,61990th
$122,587This org · 94th
p10$1,885
p25$9,388
p50$25,786
p75$77,360
p90$94,619
$122,587

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 IN 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
Chicagoland Usbc Association IL$490,587 Association Mgr $63,672 $57,655 2024
Southern California Intercollegiate CA$491,864 Executive Director $123,768 $101,345 2023
Tahoe Junior Freeride Series CA$495,865 Executive Dir. $66,985 $54,849 2023
Aevolo Cycling Inc NY$485,349 Team Manager $65,000 $62,623 2021
United States Bowling Congress Inc MO$482,219 President $1,647 $1,607 2024
Ohio Regional Training Center OH$502,522 Executive Di $138,436 $139,039 2023
Booger Fund WA$479,741 Executive Director $100,000 $84,899 2023
New York State Usbc Inc NY$506,470 President $6,500 $5,410 2024
Grass Hoppers Sports Inc WI$474,250 President $20,000 $19,807 2023
Metro Area Tournament Committee ND$530,654 Secretary/treasurer $9,755 $9,606 2025
Indiana State Usbc Association Inc MI$446,266 President $1,899 $1,759 2025
Treasure Island Sailing Center CA$538,128 Executive Dir. $102,192 $81,277 2024
Michigan Sports Alliance MI$441,332 Executive Director $4,835 $4,732 2023
Center For Movement Challenges Inc GA$439,166 Secretary $40,000 $37,044 2024
Next Revolution Volleyball Corp VA$544,661 President/co Director $17,923 $15,940 2024
Denver Kickers Sports Club Inc CO$545,210 President $2,075 $1,832 2024
Force Sports Club Inc CA$546,031 Ceo $78,000 $63,869 2023
Usa Swimming Inc GA$435,384 Former Key Employee $27,500 $25,468 2024
The Greater Los Angeles Softball CA$433,216 Treasurer $592 $471 2024
The Central Virginia Soccer Association VA$549,880 Field Maintenance Supervis $3,510 $3,121 2024
Mat-su Baseball Inc AK$431,016 General Manager $117,109 $103,123 2024
Nebraska Usbc Association NE$430,190 Women's Tour $17,000 $16,841 2024
Osseo-maple Grove Athletic Association MN$552,642 It Director $3,000 $2,730 2024
New York Track & Field Inc NY$429,762 First Vice President $1,942 $1,616 2024
Virginia State Usbc Inc VA$554,807 Association Manager/director $10,800 $9,605 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default94th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted90th

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 (James K Jones) 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 10, 2026, comparing compensation against 72 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $122,587 is reasonable (approximately the 94th 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 10, 2026.