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PeerBasis
Compensation Comparability Determination

Sweetwater Country Club Inc

Executive Director / CEO

EIN 450390436
ND · NTEE N6A
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brad Pauley, Executive Director / CEO ($7,620) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brad Pauley — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$719 total compensation of comparable organizations → $91,422 $7,620
$3,60810th
$14,94325th
$39,378Median
$59,92775th
$70,70390th
$7,620This org · 22nd
p10$3,608
p25$14,943
p50$39,378
p75$59,927
p90$70,703
$7,620

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
North East Florida Senior Golf Association Inc FL$222,750 President $840 $719 2024
Mississippi Seniors Golf Association LA$220,785 President $800 $803 2024
Monterey Peninsula Junior Golf CA$220,634 Executive Director $17,395 $13,687 2024
William Flynn Foundation PA$248,820 President $37,680 $34,240 2024
Michigan Seniors Golf Association MI$210,377 Executive Director $52,500 $49,379 2024
Caddies For Kids TX$209,160 President $51,240 $46,706 2024
Scott Robertson Memorial Junior Golf VA$256,195 Executive Director $70,168 $63,561 2023
Aspen Junior Golf Foundation Inc CO$202,585 Executive Dir $53,442 $46,696 2024
Indian River Golf Foundation Inc FL$259,120 President $46,000 $39,378 2024
Haskins Foundation Inc GA$261,222 Executive Director $96,245 $88,183 2024
Lcc Recreation Association Inc VA$193,905 General Manage $28,000 $24,000 2025
Bluegrass Golf Foundation Inc KY$268,992 Executive Director $55,849 $56,292 2023
Youth Golf Of Howard County Inc MD$272,092 Executive Director $4,000 $3,408 2024
San Joaquin Junior Golf Foundation CA$274,698 Executive Director $37,500 $30,379 2023
Usa Golf Federation Inc FL$275,000 Executive Director $40,083 $35,326 2023
Southwest Seniors Golf Association AZ$172,196 President (Fall 2022 To Present) $6,500 $5,865 2023
Kids Golf Foundation Of Illinois IL$296,524 Fund Manager $73,658 $67,936 2023
The Touchstone Golf Foundation CA$297,465 Treasurer/executive Direct $20,587 $16,199 2024
East Bay Golf Foundation CA$298,522 Executive Director $64,899 $52,575 2023
Inland Northwest Golf Foundation WA$156,364 Executive Administrator $85,000 $71,395 2023
Operation Game On CA$318,804 President & Ceo $82,800 $65,152 2024
The First Tee Of Benton Harbor Inc MI$324,207 Executive Director $97,200 $91,422 2024
A Better Shot Foundation Inc FL$338,260 Secretary $5,000 $4,407 2023

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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted22nd

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 (Brad Pauley) 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 23 similarly situated organizations (Same NTEE sector (N6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,620 is reasonable (approximately the 22nd 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.