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PeerBasis
Compensation Comparability Determination

Stars Sports Club

Executive Director / CEO

EIN 473178781
SC · NTEE O55
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Curtis Wheeler, Executive Director / CEO ($90,090) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Curtis Wheeler — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,228 total compensation of comparable organizations → $120,986 $90,090
$23,14510th
$31,60825th
$51,830Median
$67,01375th
$79,78890th
$90,090This org · 93rd
p10$23,145
p25$31,608
p50$51,830
p75$67,013
p90$79,788
$90,090

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
Next Generation Ministries Inc LA$283,541 Ceo, Director $60,360 $65,395 2024
E2ten Mission CA$279,547 President $27,242 $23,145 2024
Metro Atlanta Youth For Christ Inc GA$302,522 Executive Director $94,662 $91,236 2025
Brilla Soccer Ministries Inc MS$304,918 Executive Director $70,833 $77,621 2024
Generation Life PA$275,422 Director $15,440 $15,150 2024
Twin Peaks Bible Camp CO$272,620 Executive Director $58,999 $57,307 2023
Anhar Institute GA$271,596 Executive Director $34,000 $33,637 2024
Cowboy At The Cross Ministries CO$309,220 Pres/lead Pasto $54,788 $50,357 2025
Kings Kids El Paso Inc TX$269,908 Outreach $72,000 $70,864 2024
Youth For Christ Usa Inc So Calif CA$312,741 Board Member $62,803 $51,983 2025
Salt N Light Youth Ministry PA$322,609 Director - Creative Arts $53,400 $52,396 2024
Arizona Urban Youth Ministries AZ$256,762 Program Manager $64,604 $61,131 2024
Clemson Area Classical Academy SC$323,720 Executive Director $12,585 $12,585 2025
Urban Church Advocates IL$255,801 President $55,000 $51,830 2025
Anglican Youth Ministry NC$255,273 Acting Director $44,084 $44,817 2024
Lighthouse Community Center WA$248,689 President $46,123 $41,830 2023
Itasca Youth For Christ MN$335,375 Executive Director $79,022 $74,846 2025
Kansas Bible Camp Inc KS$243,192 Director $20,860 $21,602 2025
Child Evangelism Fellowship Of Ches PA$239,760 Director $77,416 $78,203 2023
Davids Table Inc SC$344,578 Executive Di $26,532 $28,038 2023
Seal Team Ministries Inc GA$230,727 Executive Director $122,293 $120,986 2024
Haven On The Rock WY$230,495 Executive Director $30,000 $31,608 2024
Child Evangelism Fellowship Of PA$351,471 State Direct $64,211 $63,003 2024
Mountain Fountain Creations CO$228,864 President $43,965 $41,479 2024
East Michigan Youth For Christ MI$225,951 Executive Dir $73,500 $74,644 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 2025 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted93rd

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 (Curtis Wheeler) 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 41 similarly situated organizations (Same NTEE sector (O55), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,090 is reasonable (approximately the 93rd 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.