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PeerBasis
Compensation Comparability Determination

Cottonwood Football Club

Executive Director / CEO

EIN 464802829
UT · NTEE N64
FY ending 2024-04-30
June 10, 2026

This analysis benchmarks the total compensation of Baltasar Mcmaster, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 175 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$188 total compensation of comparable organizations → $168,226 $12,000
$5,74510th
$19,87925th
$48,880Median
$67,90475th
$88,67790th
$12,000This org · 18th
p10$5,745
p25$19,879
p50$48,880
p75$67,904
p90$88,677
$12,000

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 UT 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
Advantage Academy Inc AR$493,419 Ceo $79,984 $87,844 2024
Cascade Soccer Club WA$490,773 Director $47,951 $41,946 2024
Georgetown Football Club Inc KY$489,744 President $4,675 $4,907 2024
Polonia Youth Soccer Club WI$489,625 Executive Director $20,000 $21,011 2023
Rising Stars World Soccer Inc FL$495,462 Director $48,000 $44,058 2024
Saints Soccer Academy OR$496,234 President $101,100 $94,443 2023
Niskayuna Soccer Club Inc NY$487,589 Coaching Coordinator $10,250 $8,817 2025
Amherst Soccer Association Inc NY$498,408 Director Of Coaching $55,924 $50,834 2023
Waunakee Area Soccer Club WI$498,606 Treasurer $38,000 $37,776 2025
Champlain Valley Educator Development VT$485,885 Executive Director $108,280 $109,632 2023
Dillsburg Area Soccer Club PA$484,650 Member At La $6,740 $6,761 2023
Capital Soccer Club Inc VT$483,640 Dir Of Admin $67,383 $66,267 2024
Northern New Mexico Soccer NM$482,064 Executive Di $48,771 $52,767 2023
Urban Champions Academy TX$503,861 President & Ceo $22,000 $21,502 2024
Tyler Soccer Association Inc TX$505,880 Registrar/of $21,000 $20,525 2024
Bridge City Soccer Academy OR$478,987 President & Executive Director $63,935 $59,725 2023
Cheyenne Soccer Club WY$511,810 Board Member $62,965 $65,877 2024
Essex County Youth Soccer Association MA$472,877 Referee Assignor $30,500 $26,779 2024
North Carolina Rush Triad Soccer Club Inc NC$472,369 Vice President - Operations $61,291 $63,705 2023
Auburn Soccer Club AL$513,748 Executive Director $88,500 $91,009 2025
Wilmington Soccer Academy NC$469,581 President Treasurer $53,750 $54,264 2024
Cyclone Soccer Hollywood Inc FL$467,992 President $53,000 $48,647 2024
South Tampa Youth Soccer Club Inc FL$518,492 Director $97,217 $89,233 2024
Scotts Valley San Lorenzo Valley Soccer CA$520,450 Vice President $21,000 $18,241 2023
Vermont Youth Soccer Association VT$521,568 Exec Director $78,434 $77,135 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted18th

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 (Baltasar Mcmaster) 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 10, 2026, comparing compensation against 175 similarly situated organizations (Same NTEE sector (N64), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 18th 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 10, 2026.