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PeerBasis
Compensation Comparability Determination

Links To Freedom

Executive Director / CEO

EIN 474197423
VA · NTEE N12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen Greiner, Executive Director / CEO ($38,500) against every comparable organization that fit the selection criteria — 960 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

960 organizations qualified on sector, size, and geography 960 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $341,511 $38,500
$2,52610th
$8,33825th
$21,871Median
$48,52375th
$68,89690th
$38,500This org · 67th
p10$2,526
p25$8,338
p50$21,871
p75$48,523
p90$68,896
$38,500

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 VA 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
Ohio Association Of Track OH$207,802 President $500 $533 2024
Berks County Interscholastic Athletic PA$207,743 Executive Director $8,000 $8,263 2023
Mountain Monsters Volleyball Club WV$208,074 Co-director $18,050 $19,660 2024
South Bend Cubs Foundation Inc IN$207,459 Exec Director $5,500 $6,007 2023
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $16,423 2025
Honolulu Water Polo HI$208,198 Executive Di $65,000 $58,542 2024
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $11,039 2024
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $78,472 2024
Union Sharewaves Foundation KS$207,195 President/director $68,753 $74,719 2024
Girls On The Run Of Eastern Iowa IA$207,166 Executive Dir. $54,282 $58,250 2025
North Royalton Soccer Club OH$208,487 Rec League Director, Sponsors Coordinator And Paid Coach $2,805 $3,077 2023
Marquette Figure Skating Club MI$208,505 Treasurer $3,400 $3,439 2025
Hummelstown Swim Club PA$208,566 President $6,000 $6,197 2023
Community Resources For Education And Wellness Inc VA$207,000 Executive Director $4,963 $4,963 2023
Arizona College Football Officials AZ$206,953 President $1,750 $1,693 2024
Swim Focus CA$208,635 Ceo $81,000 $70,361 2024
Leech Lake Area Amateur Hockey MN$208,816 Board Membergambling Manager $21,087 $20,961 2024
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $24,401 2024
Caddies For Kids TX$209,160 President $51,240 $51,562 2024
Rugby La CA$206,400 Ceo/board Chair $79,992 $71,538 2023
Ballard Football Club Foundation WA$206,398 Director $13,628 $12,274 2024
Wyoming State Usbc WY$206,340 Association Manager $5,000 $5,247 2025
Vail Vikings Football & Cheer Inc AZ$206,339 President $1,200 $1,161 2024
Sunset Cay Social Club SC$209,233 Director $11,027 $11,573 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $10,944 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2023 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 VA 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 default67th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted65th

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 (Stephen Greiner) 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 960 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,500 is reasonable (approximately the 67th 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.