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PeerBasis
Compensation Comparability Determination

American International Polo Foundation

Executive Director / CEO

EIN 371401344
FL · NTEE N70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Edward Armstrong Sectreas, Executive Director / CEO ($2,535) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$212 total compensation of comparable organizations → $351,007 $2,535
$4,51010th
$8,03925th
$21,909Median
$35,71375th
$51,71490th
$2,535This org · 8th
p10$4,510
p25$8,039
p50$21,909
p75$35,713
p90$51,714
$2,535

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Eurocrossacademy IncMT $221,606$32,574 990
Gainesville Area Rowing IncFL $218,043$32,493 990
Arkansas State UsbcAR $217,288$4,958 990
692 Beach Volleyball ClubCA $224,195$33,927 990
Empire VolleyballND $225,253$7,784 990
Usa Softball Of Central CaliforniaCA $225,563$32,861 990
Long Beach Rowing AssociationCA $226,871$20,366 990
Bam Swim TeamCO $228,314$5,821 990
C T Barrel Racing IncTX $228,671$2,612 990
North Carolina Organizing CommitteeNC $210,160$170,934 990
Southern Colorado Ice Hockey Referee AssociationCO $230,137$7,704 990
Berks County Interscholastic AthleticPA $207,743$8,492 990
Wyoming State UsbcWY $206,340$5,393 990
North Shore Volleyball ClubOH $206,045$4,510 990
Charleston West Virginia Sports Council IncWV $204,439$20,859 990
Elizabethtown Volleyball Academy IncKY $238,019$23,289 990
North Carolina StateNC $202,153$8,013 990
Reno Tahoe Winter Games Coalition IncNV $201,869$49,412 990
South Sound United Bowling CongressWA $242,193$33,764 990
Midwest Womens Tournament IncIN $245,684$212 990
Oregon Bicycle Racing AssociationOR $246,507$38,407 990
Niagara Swimming IncNY $247,056$8,064 990
Ocean Breeze Park Alliance IncNY $247,737$17,314 990
Idaho State Usbc Association IncID $248,148$5,892 990
Texas Fencing Academy IncTX $248,471$51,714 990

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 FL 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 default8th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted8th

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 (Edward Armstrong Sectreas) 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 51 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,535 is reasonable (approximately the 8th 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). 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.