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PeerBasis
Compensation Comparability Determination

South Texas Soccer Referees Inc

Executive Director / CEO

EIN 481306547
TX · NTEE N64
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marcel Theriot, Executive Director / CEO ($11,068) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marcel Theriot — reported title “STATE REFERE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$448 total compensation of comparable organizations → $100,407 $11,068
$2,94110th
$8,27825th
$25,596Median
$51,55275th
$70,47490th
$11,068This org · 30th
p10$2,941
p25$8,278
p50$25,596
p75$51,552
p90$70,474
$11,068

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
Forney Soccer Association TX$302,018 Vice President $15,091 $15,091 2024
Dothan Youth Soccer Association Inc AL$303,046 Executive Director $65,616 $70,865 2024
Usa Recreation Soccer UT$301,644 President $7,805 $7,986 2024
Idaho Storm Football Club Inc ID$303,552 President $3,000 $3,190 2024
Wayland Youth Soccer MA$303,837 Risk Manager/bookkeeper $37,632 $33,806 2024
Tidewater Advanced Soccer League Inc VA$301,088 Administrator $14,500 $13,996 2024
Elite Soccer Youth Development MD$299,769 President $28,510 $26,646 2024
American River Futbol Club CA$298,037 Director Of Coaching $12,000 $10,359 2024
Centex Storm Soccer Club Inc TX$297,637 General Manager $11,000 $11,000 2024
Black Watch Soccer Club Inc NY$297,441 Presidentceo $79,998 $72,266 2024
Capital East Soccer Club WI$308,982 Director Of Coaching $3,000 $3,052 2025
Dekalb County United Academy IL$294,587 President $26,255 $25,804 2024
Valley Stream Soccer Club NY$310,609 Vice President $24,000 $21,680 2024
New River United VA$310,667 Executive Di $51,057 $49,282 2024
Fife Milton Edgewood Junior Soccer Club WA$292,907 President $500 $448 2024
Arden Park Soccer Club CA$312,470 Registrar $3,500 $3,110 2023
United Stl Academy Inc MO$315,369 President $86,000 $91,059 2024
Ballard Youth Soccer Club WA$289,392 Director, Registrar $23,400 $20,404 2025
Houston Fc TX$287,753 President $36,000 $36,000 2024
Woodford Youth Soccer Association Inc KY$318,076 Administrator $20,000 $20,926 2025
Tracyton Soccer Club WA$285,580 Registrar And Administrator $12,160 $10,884 2024
Michigan Youth Soccer League MI$319,835 President $45,061 $46,496 2024
Balon Usa CO$321,851 Executive Dir. $58,840 $58,069 2023
San Diego California Soccer League CA$283,155 President $18,000 $15,138 2025
Nw Iowa Soccer Alliance IA$282,867 Director $30,688 $34,583 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 default30th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Marcel Theriot) 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 153 similarly situated organizations (Same NTEE sector (N64), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,068 is reasonable (approximately the 30th 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.