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PeerBasis
Compensation Comparability Determination

Tonka Football Association Of Minnesota

Executive Director / CEO

EIN 475615380
MN · NTEE N65
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Esch, Executive Director / CEO ($41,007) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mark Esch — 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

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,196 total compensation of comparable organizations → $82,189 $41,007
$10,10110th
$24,69125th
$32,580Median
$63,66175th
$75,44690th
$41,007This org · 52nd
p10$10,101
p25$24,691
p50$32,580
p75$63,661
p90$75,446
$41,007

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 MN 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
Burlington Football Club VT$385,712 Executive Director $27,536 $27,244 2024
Fm Athletics Inc ND$390,506 Bookkeeper/administrator $25,763 $27,792 2024
Scyr Inc CA$395,855 Executive Dir. $70,000 $59,418 2024
Ventura Football Club CA$412,756 Executive Director $37,282 $32,580 2023
Park City Passing League UT$355,242 Executive Director $47,500 $49,200 2023
Tualatin Valley Youth Football Leag OR$351,869 Commissioner $8,667 $8,145 2023
United States Australian Football TN$423,091 Executive Director $79,543 $82,189 2024
New England Fusion Fastpitch NH$431,152 Vice President $12,000 $10,892 2024
Edina Football Association MN$325,046 Director $24,691 $24,691 2023
Mamaroneck Youth Football League Inc NY$313,966 Director $5,850 $5,196 2024
Victory Formation Foundation Inc CA$482,089 President & Ceo $75,000 $63,661 2024
Sacramento Youth Football CA$482,733 President And Secr $56,941 $49,760 2023
Isaac Bruce Foundation MO$289,143 Executive Director $67,600 $70,382 2024
Byron Youth Football Association MN$288,876 Board Member $51,480 $50,003 2024
Cross Training Football Inc NY$287,124 President $90,910 $80,752 2024
Saint Raphael Football Inc IL$281,622 Business Manager $26,000 $25,869 2023
Colorado Youth Football Invitational Inc CO$272,003 Owner $11,000 $10,101 2025
Wes Welker Foundation OK$271,636 Executive Director $58,975 $65,721 2023
All Out Flag Football Corporation CA$505,654 Munson $88,883 $75,446 2024
5 Star Soccer Academy Corp NY$263,574 President $24,000 $21,318 2024
Northeast Oklahoma Futball Club OK$534,269 Secretary $23,000 $24,895 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default52nd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted52nd

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 (Mark Esch) 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 21 similarly situated organizations (Same NTEE sector (N65), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,007 is reasonable (approximately the 52nd 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.