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PeerBasis
Compensation Comparability Determination

Aberdeen Family Y Foundation Inc

Executive Director / CEO

EIN 460419782
SD · NTEE N30Z
FY ending 2024-08-31
June 13, 2026

This analysis benchmarks the total compensation of Michael Quast, Executive Director / CEO ($8,176) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,938 total compensation of comparable organizations → $68,858 $8,176
$4,78710th
$14,24225th
$23,057Median
$48,42075th
$58,32690th
$8,176This org · 17th
p10$4,787
p25$14,242
p50$23,057
p75$48,420
p90$58,326
$8,176

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 SD 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
Quit Qui Oc Athletic Alliance Inc WI$128,828 Secretary $49,790 $48,508 2023
Fox Township Veterans Club PA$149,842 Bar Manager $21,834 $19,729 2024
Recreation Center Committee IA$118,835 Director $22,200 $22,025 2024
The Farmington Community Assoc NC$115,222 Executive Director $22,320 $20,897 2024
Washington County Star Trail Association Inc MN$111,985 President $2,165 $1,938 2024
Kulm Golf Course ND$163,204 Grounds Keeper $23,531 $24,089 2023
Trailspring Inc MO$164,178 Executive Dir. $59,865 $57,452 2024
Aberdeen Board Parks & MD$165,866 Treasurer $4,495 $3,710 2025
Ukiah Valley Cultural & Rec Center CA$166,254 Key Employee $61,547 $48,155 2024
Roosevelt Arena Association MN$102,604 Gambling Manager $16,567 $14,833 2024
Eastern Shore Rail Trail Foundation VA$102,141 Executive Director $69,000 $60,366 2024
Queen City Water Sports Center OH$98,016 President $32,000 $31,617 2023
Emporia Greensville Rec Assoc Inc VA$175,442 President $6,000 $5,249 2024
Hike It Baby OR$176,148 Executive Director $59,260 $49,864 2024
Girls On The Run Of Southwest Florida FL$182,915 Executive Director $54,167 $46,107 2024
Temperance Training Foundation FL$194,236 Secretary $16,500 $14,045 2024
Skyline Swim Club UT$194,618 Vice President $14,000 $12,648 2025
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $68,858 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Michael Quast) 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 13, 2026, comparing compensation against 18 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,176 is reasonable (approximately the 17th 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 13, 2026.