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PeerBasis
Compensation Comparability Determination

Sunset Cay Social Club

Executive Director / CEO

EIN 472295552
SC · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ethan Frye, Executive Director / CEO ($11,027) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Ethan Frye — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$127 total compensation of comparable organizations → $163,289 $11,027
$84510th
$4,58525th
$13,147Median
$30,30575th
$52,69690th
$11,027This org · 41st
p10$845
p25$4,585
p50$13,147
p75$30,305
p90$52,696
$11,027

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 SC 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
Alpha Eta Rho Inc OH$209,711 Executive Dir. $82,793 $84,056 2024
Patton Sportsmens Association PA$210,819 Treasurer $20,800 $20,470 2023
Veterans Cigar Club MD$212,845 Director $52,000 $46,600 2024
Liberty Fire Company Marching Club Inc PA$212,855 Director $2,392 $2,287 2024
Mcguire's Irish Runners Inc FL$213,742 President $2,000 $1,854 2023
Wood City Riders Snowmobile Club MN$215,332 Treasurer $500 $474 2024
Ing's Goe Foundation CA$203,092 Secretary $17,500 $14,485 2024
Lower Burrell Legion Post #868 - Home Assoc PA$203,033 Treasurer $6,481 $6,378 2023
Brighton Snowmobile Club Inc VT$198,852 President $1,709 $1,606 2025
Liberty Hose Co No 2 PA$220,452 General Employee $31,200 $30,705 2023
Boardgame Players Association Inc CT$197,705 President Director $67,773 $62,710 2023
Mcqueen Athletic Club MT$196,752 Treasurer/secretary $11,880 $12,638 2023
Veterans Of Foreign Wars Mckeown- PA$196,021 President $15,900 $15,199 2024
Benscreek Social & Citizens Club PA$223,306 President $300 $287 2024
Woods Of St Thomas Club Inc KY$223,374 Treasurer $18,000 $19,085 2023
Southeastern Lacrosse Conference Inc GA$223,895 President $5,000 $4,962 2023
Blairsville Pa Vfw 5821 Club PA$194,566 Quartermaster Treasurer $7,800 $7,676 2023
Mystic Krewe Of Nyx LA$194,541 President/captain $150,266 $163,289 2023
Day & Knight Chess Club CA$224,228 President/ceo $67,019 $55,472 2024
Alta Golf & Country Club IA$193,908 Treasurer $2,925 $3,070 2024
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $33,271 2023
Almaden Riptides CA$229,993 President $63,850 $52,849 2024
Impact Fc Inc NC$230,053 Director Of $46,793 $47,714 2023
Fort Fitness & Recreation Inc NY$184,542 President $13,660 $12,181 2023
St Joseph Young Men's Society Inc IN$181,689 General Manager $13,500 $13,646 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default41st
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted41st

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 (Ethan Frye) 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 82 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,027 is reasonable (approximately the 41st 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.