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PeerBasis
Compensation Comparability Determination

Spring Grove Commercial Club

Executive Director / CEO

EIN 411518637
MN · NTEE T12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Morgan Buckland, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Morgan Buckland — reported title “GAMBLING 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

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$457 total compensation of comparable organizations → $273,938 $3,000
$2,40310th
$13,02525th
$31,522Median
$53,77275th
$114,88390th
$3,000This org · 14th
p10$2,403
p25$13,025
p50$31,522
p75$53,772
p90$114,883
$3,000

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
Steel Founders' Society Foundation IL$25,112 Executive Vice President $44,119 $43,896 2024
Kr Fund Inc MD$25,146 President & Public Dir. Until 07/24 $30,197 $28,571 2024
Ncf Corporation FL$25,000 Former Director/president $42,642 $41,739 2023
Edenburt Charitable Fund WA$24,782 Treasurer $23,010 $20,849 2024
Pawhuska Public School Foundation Inc OK$24,644 Treasurer $2,600 $2,983 2023
Order Of The Eastern Star Of Utah UT$25,613 Worthy Grand $1,500 $1,599 2023
Make A Difference Endowment Inc AL$24,472 President/ Executive Direc $182,459 $205,380 2023
Boyd Family Foundation Inc GA$24,471 Director/secretary $21,408 $21,784 2024
Iue Cwa Local 81359 Inc NY$25,810 Co-chairman $500 $457 2024
Providence Animal Center Foundation PA$25,836 Executive Director $8,213 $8,534 2023
Norman And Judith Jo Kreiss Family Fdn CA$25,866 Treasurer $3,000 $2,622 2024
Albi Fund Institute And Lab CA$24,309 President & Ceo (As Of 12/1/2024) $25,798 $22,545 2024
Zimmerli Foundation Inc SC$25,966 Director $44,976 $47,485 2024
David E Smith Family Foundation Inc CA$24,201 Vp/ceo/treas. $5,806 $5,074 2024
Robert And Eileen Sill Family Foundation OH$26,365 Assistant Secretary $37,656 $41,555 2023
Goldman Family Foundation PA$23,737 Assistant Secretary $10,675 $10,774 2024
J Bruce Brolsma Educational Trust IA$26,901 Co-trustee $2,000 $2,282 2023
Leonard And Diane Sherman Family IL$23,334 Treasurer $80,133 $79,728 2024
Iarca Institute For Excellence Inc IN$27,107 Executive Director $15,000 $16,009 2024
Shirley And Robert Raymer Supporting CA$23,072 Assistant Treasurer $50,736 $44,338 2024
Community Hospice Foundation NC$23,065 Director $1,826 $1,909 2024
Sherrill-kenwood Community Chest Inc NY$27,311 Treasurer $2,000 $1,883 2023
Belle & Isidor Eisenberg Family Support MI$22,879 Treasurer $26,189 $27,357 2024
Southwestern Foundation TX$22,791 Trustee & President $155,488 $162,057 2023
Jimmie Heuga Legacy Foundation For Ms CO$22,127 Exec Director, Secretary $30,000 $29,972 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default14th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted12th

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 (Morgan Buckland) 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 73 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 14th 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.