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PeerBasis
Compensation Comparability Determination

Albert Lea Wrestling Boosters

Executive Director / CEO

EIN 411756296
MN · NTEE B24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Don Goodnature, Executive Director / CEO ($33,900) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,157 total compensation of comparable organizations → $99,117 $33,900
$4,16310th
$15,41625th
$28,604Median
$49,64275th
$62,84990th
$33,900This org · 51st
p10$4,163
p25$15,416
p50$28,604
p75$49,642
p90$62,849
$33,900

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.

OrganizationStateTotal revenueTotal compSource
Kardia Classical SchoolWA $196,814$25,915 990
Grace Christian AcademyNC $196,126$27,167 990
Bnos Sarah IncNJ $194,438$5,421 990
The Morgan Oliver School For Anti-racism IncGA $192,109$15,278 990
Faith Alive Christian AcademyVI $201,389$28,094 990
Mercy Christian AcademyLA $204,384$37,053 990
Gaia Democratic SchoolMN $205,347$40,000 990
Life Point Christian University IncAZ $205,771$49,054 990
Palmyra Christian AcademyMO $206,020$3,918 990
St Catherine Of Siena AcademyNY $186,368$3,740 990
Mate SchoolCO $208,359$66,311 990
Huaxia Chinese School At BridgewateNJ $184,351$7,662 990
Sunset Sudbury School IncFL $211,841$80,812 990
Childrens CottageCA $212,633$55,595 990
Ohr ZahavaTX $179,842$49,642 990
Desert Springs Christian AcademyNM $213,660$22,825 990
Open Door Christian SchoolPA $214,476$20,927 990
South Tulsa Academy IncOK $214,734$16,284 990
Hillside Academy IncID $215,043$19,745 990
Boulder Sudbury SchoolCO $176,598$6,160 990
Play School IncFL $218,741$44,849 990
Emmanuel Coastal Academy IncFL $221,404$15,416 990
Cornerstone HaitiFL $222,220$53,076 990
Shikabania CorporationCA $224,241$4,327 990
Solon Academy IncOH $166,891$1,241 990

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 default51st
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted51st

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 (Don Goodnature) 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 57 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,900 is reasonable (approximately the 51st 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). 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.