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PeerBasis
Compensation Comparability Determination

Michigan Intercollegiate

Executive Director / CEO

EIN 382653727
MI · NTEE N41Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jason Horn, Executive Director / CEO ($148,932) against every comparable organization that fit the selection criteria — 1343 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jason Horn — 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

1,343 organizations qualified on sector, size, and geography 1,343 within the band form the benchmarked peer set.

Distribution of comparable compensation

$54 total compensation of comparable organizations → $316,917 $148,932
$4,91210th
$16,46425th
$45,164Median
$72,75675th
$94,23190th
$148,932This org · 99th
p10$4,912
p25$16,464
p50$45,164
p75$72,756
p90$94,231
$148,932

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
Fresno Junior Hockey Club CA$438,642 Member At Large $2,700 $2,259 2025
Clipped In For Life CA$438,246 Vice President $79,591 $68,347 2024
Real Billings Fc MT$439,012 Director Registrar $17,000 $18,224 2024
Mchenry Area Soccer Federation Inc IL$438,126 Director $1,055 $1,032 2024
Center For Movement Challenges Inc GA$439,166 Secretary $40,000 $39,997 2024
Derivera Park Trust OH$437,948 Administrato $37,025 $38,999 2024
Boston Taekwondo Project Inc MA$439,323 Director/chairman $90,802 $79,053 2025
Sports For Youth WA$437,850 Vice President $66,000 $60,499 2023
New Mexico Soccer Academy Inc NM$437,643 Girls Director $51,000 $56,162 2023
Sanford Area Soccer League NC$437,580 Executive Di $19,050 $19,575 2024
Girls On The Run Of The Grand Valley CO$437,460 Executive Director $55,000 $51,095 2025
Coon Rapids Mat Bandits Wrestling MN$439,786 President $2,400 $2,359 2024
Wyoming Amateur Hockey Association WY$437,389 Treasurer $6,500 $6,922 2024
Youth Development Corp Of Sw Ohio OH$439,977 Ceo $98,850 $104,118 2024
Camp Tuku AZ$437,227 Operations Director $52,325 $50,043 2024
Fairmont Youth Hockey Association MN$437,103 Treasurer $1,500 $1,436 2025
Sporting Fc Inc CA$437,078 Cfo $57,936 $49,751 2024
Monongahela River Trails Conservancy Limited WV$436,815 Executive Director $47,500 $51,146 2024
Come Alive Outside VT$436,781 Executive Dir. $87,200 $89,862 2023
Dolphin Aquatics TN$440,568 Executive Director $104,056 $108,772 2024
Village Harmony VT$440,638 Ceo Director Non-voting Member $39,200 $39,237 2024
East Carolina Aquatics Inc NC$440,654 Ceo $76,100 $76,181 2025
Friends Of Hamilton County Parks Inc IN$440,844 Executive Dir. $70,000 $75,579 2023
Bulldogs Sports Complex Inc NY$440,903 Executive Dir. $81,579 $75,475 2023
Michigan Sports Alliance MI$441,332 Executive Director $4,835 $5,110 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2025 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 default99th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted97th

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 (Jason Horn) 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 1343 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $148,932 is reasonable (approximately the 99th 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.