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PeerBasis
Compensation Comparability Determination

Sioux Falls Tennis Association

Executive Director / CEO

EIN 363916958
SD · NTEE N66Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marc Kurtz, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,314 total compensation of comparable organizations → $123,501 $2,000
$14,03210th
$35,80325th
$51,140Median
$76,44375th
$86,42090th
$2,000This org · 5th
p10$14,032
p25$35,803
p50$51,140
p75$76,443
p90$86,420
$2,000

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 SD 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
Hamilton County Community Tennis Association Inc IN$371,102 Executive Director $133,066 $123,501 2024
Spring Branch Tennis Association TX$373,348 Executive Director $52,130 $45,894 2024
Greater Baltimore Tennis Patrons MD$353,220 President $85,486 $70,339 2024
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $77,053 2025
York Adams Community Tennis PA$389,165 Treasurer $41,662 $36,566 2024
Phoenix After School Sports Inc AZ$339,366 Executive Director $42,000 $35,549 2024
Atlanta Community Tennis Foundation GA$403,598 Executive Director $83,642 $74,017 2024
Aspen Lacrosse Club CO$314,979 President $61,000 $51,479 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $36,613 2023
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $4,788 2024
Border Youth Tennis Exchange Inc AZ$450,473 Executive Director $130,273 $113,522 2023
Washington Inner City Lacrosse DC$271,843 Executive Director $100,600 $79,990 2023
Raleigh Tennis Association NC$463,614 Executive Di $41,818 $39,152 2023
Cptc Nfp IL$478,318 Director $1,475 $1,314 2023
First Serve Okc Foundation OK$478,799 Executive Director $78,433 $78,255 2023
Junior Tennis Foundation Inc NY$249,993 Executive Director & Ceo $80,000 $65,502 2023
Kids On The Ball Inc VT$248,626 Chairman $55,702 $50,801 2023
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $74,611 2024
Tre & Associates Inc NY$497,110 President $19,421 $15,445 2024
Merrick County Health & Fitness Ctr NE$509,626 Executive Di $14,658 $13,875 2024
Northside Youth Lacrosse Inc GA$530,969 Board Member $95,640 $87,134 2023
Owensboro-daviess County Tennis Association Inc KY$543,547 Board Member/manager $27,497 $26,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Marc Kurtz) 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 22 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 5th 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.