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PeerBasis
Compensation Comparability Determination

Legacy Athletics Inc

Executive Director / CEO

EIN 461480284
WI · NTEE N70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angelica Diehl, Executive Director / CEO ($19,038) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$204 total compensation of comparable organizations → $160,274 $19,038
$2,00410th
$8,94925th
$17,005Median
$55,38575th
$82,80190th
$19,038This org · 51st
p10$2,004
p25$8,949
p50$17,005
p75$55,385
p90$82,801
$19,038

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 WI 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
Black Girls Run Foundation VA$374,025 Founder And Ceo $2,585 $2,390 2023
Oklahoma Senior Games OK$373,057 Executive Director $25,000 $26,359 2023
Multnomah Athletic Foundation OR$377,604 Executive Director $105,354 $90,993 2024
Altitude Youth Ultimate CO$380,637 Treasurer $27,000 $24,790 2023
Amateur Athletic Union Of The United States Inc CA$359,660 Executive Director $12,000 $9,637 2024
Eastern Massachusetts Hockey Inc MA$388,653 General Manager $15,550 $13,380 2023
United States Bowling Congress Inc WI$351,348 Association Manager $48,962 $46,331 2025
Lee County Sports Organization FL$396,592 Executive Director $183,441 $160,274 2024
Greater La Usbc CA$400,113 Assoc. Manager $33,990 $27,297 2024
Whitefish Adult Ice Hockey Association MT$400,607 Director $2,440 $2,383 2025
Kansas State Usbc Inc KS$401,583 Director $7,583 $7,423 2025
Bowhunting Preservation Alliance MN$403,483 President/ce $16,800 $15,439 2024
Woodside Vaulters Inc CA$343,731 Director $46,443 $37,299 2024
Central Alabama Sports Commission Inc AL$343,245 Executive Director $58,500 $58,779 2024
United States Bowling Congress Inc MT$340,076 Association Manager $12,000 $11,720 2025
Bellevue Junior Sports Association NE$410,365 Center Director $73,851 $71,970 2025
United States Bowling Congress Inc CO$413,367 Association Manager $34,519 $29,990 2025
Team Ashburn Synchronized Skating Inc VA$414,449 President $9,000 $8,082 2024
California Usbc Association CA$417,199 Assn Mgr $15,833 $12,716 2024
Skyline Conference Inc NY$417,479 Retired Commissioner $89,997 $77,869 2023
Boulder Valley Lacrosse Association CO$325,400 Executive Director $84,206 $75,095 2024
Weva Inc NY$424,820 President $18,559 $15,195 2025
Real Racine Sports And Events WI$322,497 Executive Dir. $9,701 $9,701 2023
Georgia State Usbc Ba GA$427,103 Association Manager $10,000 $9,351 2024
New York Track & Field Inc NY$429,762 First Vice President $1,942 $1,632 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI cost of living and 2023 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 WI 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 default51st
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted45th

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 (Angelica Diehl) 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 69 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,038 is reasonable (approximately the 51st 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.