Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Kulm Golf Course

Executive Director / CEO

EIN 450331253
ND · NTEE N30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Aaron Kramlich, Executive Director / CEO ($23,531) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,894 total compensation of comparable organizations → $69,043 $23,531
$4,07410th
$12,11925th
$29,777Median
$48,84375th
$58,79990th
$23,531This org · 46th
p10$4,074
p25$12,119
p50$29,777
p75$48,843
p90$58,799
$23,531

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 ND 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
Trailspring Inc MO$164,178 Executive Dir. $59,865 $56,120 2024
Aberdeen Board Parks & MD$165,866 Treasurer $4,495 $3,623 2025
Ukiah Valley Cultural & Rec Center CA$166,254 Key Employee $61,547 $47,039 2024
Emporia Greensville Rec Assoc Inc VA$175,442 President $6,000 $5,128 2024
Hike It Baby OR$176,148 Executive Director $59,260 $48,709 2024
Fox Township Veterans Club PA$149,842 Bar Manager $21,834 $19,272 2024
Girls On The Run Of Southwest Florida FL$182,915 Executive Director $54,167 $45,039 2024
Aberdeen Family Y Foundation Inc SD$135,191 Ceo $8,176 $7,986 2024
Temperance Training Foundation FL$194,236 Secretary $16,500 $13,720 2024
Skyline Swim Club UT$194,618 Vice President $14,000 $12,356 2025
Quit Qui Oc Athletic Alliance Inc WI$128,828 Secretary $49,790 $47,383 2023
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $67,263 2024
Vow Inc TX$203,505 President $60,000 $54,691 2023
Recreation Center Committee IA$118,835 Director $22,200 $21,514 2024
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $69,043 2024
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $59,947 2024
The Farmington Community Assoc NC$115,222 Executive Director $22,320 $20,413 2024
Washington County Star Trail Association Inc MN$111,985 President $2,165 $1,894 2024
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $49,245 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $11,408 2023
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $32,146 2024
Upstate Nevada Inc NV$235,553 President $2,162 $1,918 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $27,407 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $40,701 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default46th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted42nd

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 (Aaron Kramlich) 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 24 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,531 is reasonable (approximately the 46th 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.