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PeerBasis
Compensation Comparability Determination

North Manatee Soccer Club

Executive Director / CEO

EIN 474656071
FL · NTEE O99
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Smither, Executive Director / CEO ($22,000) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Matthew Smither — reported title “General Manager”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,666 total compensation of comparable organizations → $145,531 $22,000
$14,06110th
$31,51025th
$67,486Median
$86,33675th
$102,78390th
$22,000This org · 19th
p10$14,061
p25$31,510
p50$67,486
p75$86,336
p90$102,783
$22,000

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 FL 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
Future Urban Leaders WI$459,581 Executiver Director - Current $96,519 $110,140 2024
Methow Valley Nordic Ski Educational Foundation WA$458,321 Executive Director $28,123 $26,802 2025
Harvest Foundation Inc MO$458,249 President $1,440 $1,666 2024
Njsa Inc CT$448,996 Director $16,000 $15,969 2025
Hillside Connection CO$473,882 Founder $64,581 $67,663 2024
Rise Up For Youth Inc KS$440,519 Executive Di $78,123 $92,219 2024
Projectivity Group Inc NY$440,425 Executive Director $42,692 $42,152 2024
True North Youth Program CO$480,090 Executive Director $90,815 $95,149 2024
Jeremiah Foundation Inc VA$486,306 Executive Dir $66,371 $70,021 2024
Team Wilderness Inc NJ$486,965 Executive Dir. $82,308 $80,297 2024
Island Waldorf Community Inc MA$487,149 Director & Teacher $14,975 $15,138 2023
Cochise Christian School Tuition Organization Inc AZ$432,094 Director $55,132 $57,934 2024
Therapeutic Ranch For Animals And Kids AZ$488,233 Executive Director $76,369 $80,251 2024
The Elm Project CT$429,437 Executive Director $89,040 $91,220 2024
Children's Services Council Of FL$492,184 Executive Director/ceo $83,962 $86,184 2024
Youth Fund Of Southern California CA$492,806 Trustee $30,000 $28,305 2024
The Bottomless Toy Chest Inc MI$494,488 Executive Di $21,539 $24,292 2024
Carolina Winter Ensemble Association Inc SC$423,236 President $7,903 $9,275 2023
Youth In Focus WA$506,902 Executive Dir. $113,765 $111,291 2024
Montanova Stables Foundation VA$507,291 President $36,400 $39,537 2023
Girls At Work Inc NH$509,793 Executive Director $83,167 $86,387 2023
Nubability Athletics Foundation IL$514,063 President $56,123 $60,287 2024
Actup Theater Inc CT$405,607 Executive Director $132,805 $140,074 2023
Big Brothers Big Sisters Of Central MO$514,907 Executive Di $86,852 $100,512 2024
Restore Assemble Produce WA$403,672 Executive Director $78,500 $76,793 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default19th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted12th
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 (Matthew Smither) 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 74 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,000 is reasonable (approximately the 19th 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.