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PeerBasis
Compensation Comparability Determination

Westfield Golf Club Inc

Executive Director / CEO

EIN 410662410
MN · NTEE N6A
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bruce Malewicki, Executive Director / CEO ($4,394) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,676 total compensation of comparable organizations → $117,150 $4,394
$20,08310th
$35,08425th
$68,843Median
$85,16875th
$108,61990th
$4,394This org · 4th
p10$20,083
p25$35,084
p50$68,843
p75$85,168
p90$108,619
$4,394

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 MN 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 Youth Golf Association Inc CA$395,609 Executive Dir. $84,000 $71,301 2024
Morton Golf Foundation CA$387,297 Executive Director $25,966 $22,691 2023
Cityswing Foundation Inc DC$385,469 Chief Programs And Ops Officer $100,832 $86,978 2024
Tip Of The Mitt Junior Golf Association MI$385,067 Executive Director $92,643 $93,997 2024
Watson Links Mentors Foundation KS$423,064 Executive Director $107,650 $114,321 2024
Glendive Municipal Golf Course MT$425,804 Manager $66,335 $72,365 2023
North County Junior Golf Association CA$376,676 President $42,000 $35,650 2024
Okanogan Valley Golf Club WA$430,009 Manageer $39,650 $34,895 2024
The Yakima Youth Golf Organization WA$372,775 Program Director $58,000 $51,045 2024
Youth Development Corp Of Sw Ohio OH$439,977 Ceo $98,850 $102,917 2024
Aiken Junior Golf Foundation SC$351,994 Exec. Director $65,727 $67,403 2024
A Better Shot Foundation Inc FL$338,260 Secretary $5,000 $4,754 2023
The First Tee Of Benton Harbor Inc MI$324,207 Executive Director $97,200 $98,620 2024
Operation Game On CA$318,804 President & Ceo $82,800 $70,282 2024
Golden Isles Leadership GA$486,270 Executive Di $63,500 $62,762 2024
East Bay Golf Foundation CA$298,522 Executive Director $64,899 $56,715 2023
The Touchstone Golf Foundation CA$297,465 Treasurer/executive Direct $20,587 $17,474 2024
Kids Golf Foundation Of Illinois IL$296,524 Fund Manager $73,658 $73,286 2023
Greater Wilmington Youth Initiative Inc NC$512,645 Executive Director $78,505 $79,737 2024
Usa Golf Federation Inc FL$275,000 Executive Director $40,083 $38,108 2023
San Joaquin Junior Golf Foundation CA$274,698 Executive Director $37,500 $32,771 2023
Youth Golf Of Howard County Inc MD$272,092 Executive Director $4,000 $3,676 2024
Life Skills Fore The Youth Of CO$532,877 Chief Executive Officer $123,236 $116,159 2024
Iowa Pga Foundation IA$542,276 Executive Director $26,886 $28,938 2024
Womens South Carolina Golf Association SC$543,558 Exec Dir/ Cfo $74,852 $76,762 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Bruce Malewicki) 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 26 similarly situated organizations (Same NTEE sector (N6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,394 is reasonable (approximately the 4th 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.