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PeerBasis
Compensation Comparability Determination

Martial Arts Training And Scholarship

Executive Director / CEO

EIN 464056114
CA · NTEE N12
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Alan Pagle, Executive Director / CEO ($29,207) against every comparable organization that fit the selection criteria — 1261 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,261 organizations qualified on sector, size, and geography 1,261 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $227,815 $29,207
$3,52210th
$11,44925th
$32,212Median
$66,62775th
$90,31890th
$29,207This org · 47th
p10$3,522
p25$11,449
p50$32,212
p75$66,627
p90$90,318
$29,207

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
Rugby Pennsylvania Inc PA$275,500 Exec. Director $68,672 $79,307 2024
Watertown Baseball Association SD$275,737 Director Of Baseball Operatio $26,139 $34,395 2023
United Philly Soccer Inc PA$275,824 Vice President $1,000 $1,155 2024
Cbhm Inc VT$275,939 President $8,000 $9,600 2023
Bysa Inc NJ$275,225 Chairman/treasurer $13,903 $14,375 2024
Bismarck Marathon ND$276,007 Managing Member $69,283 $88,050 2024
South Florida Collegiate FL$275,165 Compliance $20,000 $21,758 2024
Usa Golf Federation Inc FL$275,000 Executive Director $40,083 $44,895 2023
9-11 Strong Inc NY$276,238 President $42,000 $43,952 2024
Yakima Ymca Qalicb WA$276,253 President $23,216 $24,071 2024
East Orlando Knights Futbol Club Inc FL$274,943 Presidenttreasurer $26,450 $29,625 2023
Milan Usa Academy CA$274,844 President $16,000 $16,000 2024
San Joaquin Junior Golf Foundation CA$274,698 Executive Director $37,500 $38,608 2023
Mccoy Farm And Gardens TN$274,627 Employee Executive Director $75,000 $91,297 2024
West End Fire Company No 3 Social PA$274,606 President $2,388 $2,758 2024
Bike Walk Nebraska NE$274,439 Exective Director $79,905 $102,467 2023
South Shore Womens Hockey League MA$276,882 President $250 $254 2025
Team Vortex Swim Club CO$274,328 Head Coach $37,400 $42,758 2023
Great Falls Turf Club Inc MT$274,245 President $9,304 $11,615 2024
Alpha Hockey Inc MD$274,172 Director $64,000 $69,292 2024
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $24,539 2025
Commit 2 Excellence Corporation TX$277,204 President $30,000 $34,753 2024
Psv Union Fc CA$273,925 Secretary $102,500 $105,528 2023
Walnut Creek Pony League Baseball CA$273,494 President & Dir $58,600 $57,090 2025
Bellevue Boys Lacrosse Club WA$273,356 Youth Program Director $55,194 $57,227 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 default47th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted48th
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 (Alan Pagle) 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 1261 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,207 is reasonable (approximately the 47th 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.