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PeerBasis
Compensation Comparability Determination

Middleman Skateboard Ministries Inc

Executive Director / CEO

EIN 461366106
TX · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Barnard, Executive Director / CEO ($115,421) 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 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Barnard — reported title “General Manager- Board Memeber”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$1,000 total compensation of comparable organizations → $131,402 $115,421
$3,92710th
$20,67725th
$49,691Median
$63,37475th
$88,48290th
$115,421This org · 89th
p10$3,927
p25$20,677
p50$49,691
p75$63,374
p90$88,482
$115,421

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 TX 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
Houston Contemporary Dance Company TX$193,231 Executive Di $30,000 $29,227 2025
Joi Community Outreach TX$187,441 Executive Director $1,000 $1,000 2024
Legacy Sports Training TX$202,305 Executive Director $131,402 $131,402 2024
Gift4s Giving Individuals The TX$211,333 Executive Dir. $50,000 $50,000 2024
Our Footsteps TX$214,656 Director $28,100 $28,930 2023
Childrens Books On Wheels TX$159,781 President $72,800 $74,950 2023
Giving Us Leadership An Focus TX$233,338 President $4,860 $4,860 2024
San Antonio Future Basketball Inc TX$234,444 President $6,000 $6,000 2024
Chinese Youth Camp TX$234,593 Camp Director, Finance Director, Facilities $1,750 $1,750 2024
Supergirls Shine Foundation TX$237,931 Ceo $70,600 $72,685 2023
Triumph Futbol Club Inc TX$240,283 Director Of Soccer Operations; Coach $116,613 $120,057 2023
The Dallas Friendship Circle Inc TX$241,828 Director $48,750 $48,750 2024
West Texas United Soccer Club TX$140,157 Treasurer $18,400 $17,926 2025
Texas United Fc TX$249,719 General Manager $55,059 $63,734 2021
Champions Institute TX$251,507 Director $49,382 $49,382 2024
The Houston Friendship And Wellness TX$255,665 Vice Preside $62,292 $62,292 2024
Movie Institute TX$258,885 Coo $55,715 $55,715 2024
Rockteen Youth Foundation TX$266,614 C.o.o. $50,000 $53,587 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default89th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted89th

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 (John Barnard) 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 18 similarly situated organizations (Same NTEE sector (O50) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $115,421 is reasonable (approximately the 89th 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.