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PeerBasis
Compensation Comparability Determination

Logan Missouri Valley Country Club

Executive Director / CEO

EIN 420662304
IA · NTEE N505
FY ending 2025-10-31
June 9, 2026

This analysis benchmarks the total compensation of Heath Hack, Executive Director / CEO ($77,405) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$467 total compensation of comparable organizations → $104,173 $77,405
$2,90010th
$5,73425th
$19,831Median
$46,25975th
$66,03190th
$77,405This org · 95th
p10$2,900
p25$5,734
p50$19,831
p75$46,259
p90$66,031
$77,405

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 IA 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
Coahoma County Conservation League MS$453,129 Treasurer $9,000 $9,674 2023
North End Boat Club MA$448,969 President $5,000 $4,337 2023
Star Track Cycling Inc NY$448,794 Co-director $34,833 $29,508 2024
Coon Rapids Youth Hockey MN$459,288 Gambling Man $62,061 $59,186 2023
Benton Golf And Country Club KY$463,873 Director $26,042 $26,229 2024
Arena National Inc NC$466,630 Vp Of Growth Development $5,720 $5,540 2024
Le Club Alpin De Raquetteurs Inc NH$432,349 President $4,800 $4,278 2023
St Petersburg Shuffleboard Club Inc FL$431,767 Executive Director $67,089 $60,828 2023
Hetland Youth Hockey Association MA$472,032 Player Development $3,500 $3,036 2023
South End Beneficial Association PA$429,629 President $31,200 $29,168 2024
Lafayette Tennis Association DC$473,964 Supervisor $107,000 $88,023 2024
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $4,862 2024
Petaluma Phoenix Center Inc CA$425,390 Director/ Theater Manager $49,596 $40,148 2024
Renaissance Knights Foundation IL$477,135 President $72,500 $66,818 2024
Bloody Run Social Club PA$424,611 Secretary/ Treasurer $49,995 $45,534 2025
West Wyomissing Fire Co Social PA$486,412 President $4,195 $4,037 2023
Western Harnett Youth Recreation Association Inc NC$413,272 Althetic Director $60,541 $58,643 2024
The Southern California High School CA$496,025 President $106,000 $85,807 2024
La Jolla Volleyball Inc CA$405,973 President $43,225 $34,991 2024
Keys Of Arizona Inc AZ$404,115 President $62,833 $56,648 2024
Holmes Harbor Rod & Gun Club WA$402,280 Director $76,485 $64,195 2024
Newport Social Order Of Owls Inc PA$402,089 Officer $6,985 $6,723 2023
Cascade Volleyball Club Of Seattle WA$390,706 Executive Dir. $67,269 $56,460 2024
Pedals For Progress NJ$388,344 President $51,500 $43,106 2024
Fearless Fire Co No 14 Of Allentown PA$514,195 President $500 $467 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default95th
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted95th

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 (Heath Hack) 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 84 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,405 is reasonable (approximately the 95th 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.