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PeerBasis
Compensation Comparability Determination

The Southern California High School

Executive Director / CEO

EIN 461254658
CA · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brandon Larue, Executive Director / CEO ($106,000) against every comparable organization that fit the selection criteria — 78 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: Brandon Larue — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$577 total compensation of comparable organizations → $238,572 $106,000
$3,49310th
$7,24425th
$25,098Median
$69,08275th
$88,46790th
$106,000This org · 95th
p10$3,493
p25$7,244
p50$25,098
p75$69,082
p90$88,467
$106,000

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 CA 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
West Wyomissing Fire Co Social PA$486,412 President $4,195 $4,988 2023
Fearless Fire Co No 14 Of Allentown PA$514,195 President $500 $577 2024
Renaissance Knights Foundation IL$477,135 President $72,500 $82,543 2024
Lafayette Tennis Association DC$473,964 Supervisor $107,000 $108,738 2024
Hetland Youth Hockey Association MA$472,032 Player Development $3,500 $3,750 2023
Bpoe Elks No 436 Home Association PA$522,008 Treasurer $4,000 $4,501 2025
Arena National Inc NC$466,630 Vp Of Growth Development $5,720 $6,845 2024
Benton Golf And Country Club KY$463,873 Director $26,042 $32,401 2024
Invasion Volleyball Club Inc MO$528,709 Director $29,667 $35,451 2025
Coon Rapids Youth Hockey MN$459,288 Gambling Man $62,061 $73,114 2023
The Liberty Inc NM$534,147 President $22,779 $28,373 2024
Amvets Home Association PA$538,840 Manager-prior $33,220 $39,498 2023
Coahoma County Conservation League MS$453,129 Treasurer $9,000 $11,951 2023
Logan Missouri Valley Country Club IA$451,100 Key Employee $77,405 $95,621 2025
Claymakers Arts Community Inc NC$541,004 Executive Director $58,000 $71,453 2023
Portland Baseball Umpires Association OR$542,178 Chairman $60,344 $64,897 2024
North End Boat Club MA$448,969 President $5,000 $5,357 2023
Star Track Cycling Inc NY$448,794 Co-director $34,833 $36,452 2024
Open Door Sports Inc DC$551,550 Director $86,979 $86,114 2025
Alpha Iota Building Corporation AR$553,603 Director & Architect $25,000 $31,705 2025
Le Club Alpin De Raquetteurs Inc NH$432,349 President $4,800 $5,285 2023
St Petersburg Shuffleboard Club Inc FL$431,767 Executive Director $67,089 $75,144 2023
South End Beneficial Association PA$429,629 President $31,200 $36,032 2024
Hillside Rod & Gun Club Of PA$562,457 Director $21,951 $25,351 2024
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $6,005 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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)95th
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 (Brandon Larue) 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 78 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,000 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.