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PeerBasis
Compensation Comparability Determination

North Dakota High School Coaches

Executive Director / CEO

EIN 450364362
ND · NTEE B112
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Randy Johnson, Executive Director / CEO ($10,200) against every comparable organization that fit the selection criteria — 129 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

129 organizations qualified on sector, size, and geography 129 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,247 total compensation of comparable organizations → $486,310 $10,200
$5,50610th
$16,39725th
$29,391Median
$55,89575th
$82,75690th
$10,200This org · 20th
p10$5,506
p25$16,397
p50$29,391
p75$55,895
p90$82,756
$10,200

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
Ferdinand Building Development MA$233,859 Treasurer/chief Of Operations $30,741 $25,172 2024
Re-imagining Migration Inc MA$232,236 Executive Director $215,532 $181,702 2023
Imagine America Foundation VA$236,304 President & Ceo $145,399 $131,707 2023
Rouse Hsfbbc TX$236,504 Bookkeeper $8,300 $7,566 2024
Kfbsf Inc NC$237,983 Director $81,759 $76,980 2024
The Academic Council On The Un System Inc DC$238,663 Executive Director $99,998 $82,324 2023
National Inventors Hall Of Fame Selection OH$238,787 President $74,158 $73,687 2023
Cornish Foundation WA$228,749 President (Thru 7/24) $25,694 $20,422 2025
Viking Booster Club ID$239,718 Concession Stand Mrg $6,130 $6,118 2023
The Wayne Hospital Foundation Inc OH$228,137 President/ceo $42,978 $42,705 2023
Covenant Academy In The Hills MI$226,604 Ceo $72,650 $68,331 2024
Friends Of Cambridge Rindge And MA$226,231 Program Coordinator $44,032 $35,126 2025
International Association Of Qualitative IL$225,966 Director $26,000 $23,292 2024
Redwood Foundation Inc KY$225,962 Ceo $18,505 $18,116 2024
Cookeville Cosmetology School Inc TN$225,792 President $15,600 $14,942 2024
New Brunswick Education Foundation NJ$243,793 Executive Di $60,000 $48,815 2024
Partners In Education Foundation KS$223,931 Executive Director $27,615 $27,185 2024
Bartow High School Yellow Jackets FL$223,839 Treasurer $4,800 $4,003 2025
Plano Works Leadership Foundation TX$245,302 President/ceo $18,331 $16,278 2025
Goshen Band Boosters Inc IN$222,405 Treasurer $2,400 $2,247 2025
Stafford Education Foundation Incor VA$246,262 Executive Di $50,000 $43,992 2024
Ontario-montclair Schools Foundation CA$246,287 Omsf Director $46,396 $37,585 2023
Santiago Canyon College Foundation CA$246,541 Interim Executive Director (April '23-jun '23) $59,204 $47,961 2023
Santa Clara City Library CA$246,620 Executive Dir. $95,968 $75,513 2024
Whole School Leadership IL$246,631 Executive Director $86,000 $77,043 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 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 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted16th

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 (Randy Johnson) 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 129 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,200 is reasonable (approximately the 20th 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.