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PeerBasis
Compensation Comparability Determination

Mdfc Legends United

Executive Director / CEO

EIN 473204128
TX · NTEE N70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mesen Dube, Executive Director / CEO ($15,264) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$206 total compensation of comparable organizations → $165,271 $15,264
$2,51810th
$7,72925th
$20,316Median
$36,29675th
$51,31890th
$15,264This org · 43rd
p10$2,518
p25$7,729
p50$20,316
p75$36,296
p90$51,318
$15,264

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 TX 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
Usa Wrestling Of Nd ND$260,959 Sec/tresasure $2,000 $2,194 2024
North Dakota Rodeo Association SD$265,078 Executive Secretary $13,200 $14,994 2023
Hawaii Surfing Association HI$258,158 President & Director $26,003 $23,961 2023
Central States Winter Tournament MO$269,844 President/director $15,000 $16,351 2023
Casper Boxing Club WY$253,546 Executive Director $36,923 $39,526 2024
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $21,183 2025
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $66,449 2023
Texas Fencing Academy Inc TX$248,471 President $50,000 $50,000 2024
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $5,696 2025
Bismarck Marathon ND$276,007 Managing Member $69,283 $76,008 2024
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $16,741 2023
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $7,797 2024
South Shore Womens Hockey League MA$276,882 President $250 $219 2025
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $37,135 2024
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $206 2025
Tohkon Judo Academy Inc IL$280,833 President $50,000 $49,141 2024
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $32,646 2025
Coastal Volleyball Academy Inc FL$283,912 Officer/director $10,243 $9,620 2024
United States Bowling Congress Inc HI$285,520 Association Manager $10,500 $9,398 2024
Elizabethtown Volleyball Academy Inc KY$238,019 Club Director $21,520 $22,517 2025
Skating Club Of Jackson Hole WY$289,962 Program Coordinator $33,040 $36,414 2023
Southern Colorado Ice Hockey Referee Association CO$230,137 Board Of Directors Treasurer $7,977 $7,449 2025
C T Barrel Racing Inc TX$228,671 Director $2,525 $2,525 2024
Bam Swim Team CO$228,314 Head Coach/m $5,871 $5,628 2024
Los Angeles Organization Of Ultimate CA$296,168 Vice President (Until 11/30/23) $15,178 $13,489 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted40th

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 (Mesen Dube) 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 60 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,264 is reasonable (approximately the 43rd 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.