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PeerBasis
Compensation Comparability Determination

Charleston Moves

Executive Director / CEO

EIN 383714959
SC · NTEE N60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine S Zimmerman, Executive Director / CEO ($95,841) against every comparable organization that fit the selection criteria — 171 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Katherine S Zimmerman — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

171 organizations qualified on sector, size, and geography 171 within the band form the benchmarked peer set.

Distribution of comparable compensation

$131 total compensation of comparable organizations → $138,963 $95,841
$2,83210th
$8,63125th
$22,409Median
$45,06675th
$62,46990th
$95,841This org · 98th
p10$2,832
p25$8,631
p50$22,409
p75$45,066
p90$62,469
$95,841

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 SC 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
Lakes Region Tennis Association NH$245,850 Executive Di $48,807 $43,199 2023
Pittsford Community Lacrosse Inc NY$245,725 Board Member $6,500 $5,328 2025
Turlock Crush Volleyball Club CA$245,417 President $10,303 $8,528 2023
Santa Fe Storm Volleyball Club NM$248,271 Director $16,168 $16,669 2023
Nevada Golden Spikes Baseball NV$249,176 President $1,500 $1,400 2024
Liberty Elite Volleyball Club MD$249,299 President $10,000 $8,704 2024
Alexandria Titans Volleyball Club VA$242,999 Manager $21,500 $19,328 2024
Rockford Bmx Club Inc IL$242,730 Secretary $11,581 $10,601 2024
College Grove Recreation Association Dba College Grove Athletics TN$242,059 Director $1,250 $1,259 2023
Maine Ultimate Inc ME$241,811 Director $20,000 $18,646 2024
U S A Stars PA$252,181 Secretary/tumbling Director $4,020 $3,733 2024
Maywood Youth Athletic Association Inc NJ$240,944 Advisor $250 $203 2025
Northern Nevada Aquatics Corp NV$240,599 Director / Head Coach $42,000 $39,197 2024
High Desert Devo Inc CO$253,184 Executive Director $29,456 $26,297 2024
The Alexandria Volleyball Club MN$240,315 Director $750 $672 2025
Capital Ice Volleyball Club WA$253,501 President $4,500 $3,751 2024
Tualatin Hills Water Polo Club Inc OR$253,791 President $36,000 $32,046 2023
Indiana Youth Rugby Foundation Inc IN$239,619 Executive Dir. $56,587 $57,201 2023
Johnston Volleyball Club Inc IA$238,107 Director $13,160 $13,070 2025
Northeast United Soccer Club MN$237,766 Executive Director $1,000 $920 2024
Dive Lab CA$237,642 Director And Cfo $5,775 $4,643 2024
Arrows Athletics Inc FL$237,150 President $19,462 $17,023 2024
Lone Star Collegiate Lacrosse Alliance TX$257,153 Commissioner $6,000 $5,588 2024
Race Cats UT$258,074 President $44,600 $42,499 2024
Littleton Youth Sports CO$235,485 President $28,008 $25,004 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted98th

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 (Katherine S Zimmerman) 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 171 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,841 is reasonable (approximately the 98th 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.