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PeerBasis
Compensation Comparability Determination

Orchard Hills Athletic Club

Executive Director / CEO

EIN 381844153
MI · NTEE N30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Flott, Executive Director / CEO ($14,563) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sarah Flott — 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

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,319 total compensation of comparable organizations → $86,605 $14,563
$7,31710th
$15,04525th
$46,474Median
$63,72275th
$73,40490th
$14,563This org · 23rd
p10$7,317
p25$15,045
p50$46,474
p75$63,722
p90$73,404
$14,563

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 MI 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
Sensory Beans Inc NY$266,157 President $51,800 $45,349 2024
Maine Gearshare ME$262,844 Executive Director $75,000 $72,760 2024
Northern Blair County Recreation PA$259,038 Board Member $5,768 $5,573 2024
Heroes Movement CA$278,910 President $65,000 $55,985 2023
Community Swim Club WA$255,736 President $3,725 $3,326 2023
Iron Belle Trail Fund MI$281,814 Director $15,072 $15,072 2024
Northern Columbia Community And Cultural Center PA$253,387 Executive Director $27,728 $26,790 2024
Frailty Myths CA$250,961 President $100,552 $86,605 2023
Carpinteria Skate Foundation CA$289,876 Executive Director $88,274 $76,030 2023
Piedmont Virginia Amateur Softball VA$291,127 Commissioner $15,013 $14,044 2024
Cape Community Arena Group ME$293,067 Board Member $1,360 $1,319 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $44,552 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $30,000 2024
Upstate Nevada Inc NV$235,553 President $2,162 $2,100 2024
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $35,187 2024
Girls On The Run Central Virginia VA$305,047 Executive Director $28,216 $26,395 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $12,487 2023
A Carousel For Missoula MT$305,508 Executive Di $56,632 $60,891 2023
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $53,905 2024
Fayette Area Lions Den Inc PA$309,971 Executive Director $45,311 $43,777 2024
Teton Rock Gym Inc ID$314,684 Executive Di $62,140 $64,044 2024
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $65,619 2024
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $75,575 2024
Vow Inc TX$203,505 President $60,000 $59,865 2023
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $73,626 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted23rd

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 (Sarah Flott) 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 39 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,563 is reasonable (approximately the 23rd 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.