Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Dream Court Inc

Executive Director / CEO

EIN 463051604
AL · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jessica Weyreuter, Executive Director / CEO ($77,500) against every comparable organization that fit the selection criteria — 180 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

180 organizations qualified on sector, size, and geography 180 within the band form the benchmarked peer set.

Distribution of comparable compensation

$130 total compensation of comparable organizations → $138,155 $77,500
$3,71010th
$10,75525th
$25,046Median
$47,63775th
$70,77390th
$77,500This org · 94th
p10$3,710
p25$10,755
p50$25,046
p75$47,637
p90$70,773
$77,500

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 AL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Battlefield Gymnastics Booster ClubVA $270,394$2,815 990
Richmond Fencing ClubVA $270,362$11,261 990
Aaron Donald 99 Solutions FoundationPA $270,296$38,015 990
Flagler Sheriff's Pal IncFL $272,119$76,823 990
Hot Tubes Development CyclingMA $272,668$50,595 990
Bellevue Boys Lacrosse ClubWA $273,356$45,741 990
Alpha Hockey IncMD $274,172$55,385 990
Lakeland Legends Youth BaseballFL $267,578$12,310 990
East Orlando Knights Futbol Club IncFL $274,943$23,679 990
Rugby Pennsylvania IncPA $275,500$63,390 990
Cbhm IncVT $275,939$7,673 990
9-11 Strong IncNY $276,238$35,130 990
Borderline Junior Volleyball IncOH $263,824$49,905 990
Mamba Volleyball AcademyWI $279,279$20,107 990
Rocky Mountain Youth Sports RmysCO $279,611$11,286 990
Montana Mountaineering AssociationMT $262,497$23,772 990
435 Elite Sports IncUT $262,335$14,045 990
Wayzata Lacrosse AssociationMN $280,014$1,372 990
Progression Sports Performance IncCA $280,698$25,063 990
Rogers Area Youth Volleyball AssociationMN $261,333$16,520 990
Atlantic Challenge UsaME $259,933$33,599 990
Blue Banner VolleyballCA $283,377$16,659 990
Sarpy County Swim Club IncNE $258,891$21,064 990
Ann Arbor Rowing ClubMI $283,575$39,321 990
Race CatsUT $258,074$42,253 990

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 AL 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 default94th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted94th

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 (Jessica Weyreuter) 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 180 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,500 is reasonable (approximately the 94th 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). 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.