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PeerBasis
Compensation Comparability Determination

Coal City Colts Inc

Executive Director / CEO

EIN 550757247
WV · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Darnell, Executive Director / CEO ($1,855) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,389 total compensation of comparable organizations → $88,804 $1,855
$4,54710th
$5,73225th
$14,391Median
$26,81175th
$39,43590th
$1,855This org · 4th
p10$4,547
p25$5,732
p50$14,391
p75$26,811
p90$39,435
$1,855

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 WV 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
Kirk Horn Music Fund OH$53,459 Music Director $17,750 $17,363 2023
United Services Youth Inc NC$54,655 Program Facilitator $91,310 $87,137 2023
Leborne Development AR$51,962 President $13,400 $13,911 2023
Woodland Amateur Hockey Association MN$57,760 Gambling Man $20,433 $18,112 2024
Community Works Youth Development CA$50,000 President & Ceo $3,000 $2,324 2024
Embrace Her Legacy Foundation NY$49,484 Ceo And Chair Of The Board Of Directors $30,274 $25,266 2023
412 Sports Ministries PA$58,495 Executive Di $15,625 $14,391 2023
Bethlehem Youth Court Inc NY$49,186 Director $39,360 $32,849 2023
Anahuak Youth Sports Association CA$48,323 President $6,040 $4,679 2024
A Leadership Journey RI$47,994 Program Manager $6,841 $5,732 2025
A Place Of Refuge MI$47,815 Director $12,000 $11,112 2024
Fresh MD$47,190 Executive Director $25,000 $21,587 2023
Bridge Builders Alabama AL$61,080 Executive Director $41,200 $41,108 2023
Reclaiming Americas Communities Through Empowermen CA$46,500 Chief Executive Officer $37,211 $29,676 2023
Readers Are Leaders VA$46,193 President $5,000 $4,459 2023
Atlanta Cares Mentoring Movement Inc GA$65,108 Member $10,100 $9,110 2024
Arkwings Foundation TN$65,769 Director $5,100 $4,951 2023
Texas Children In Nature TX$65,928 Sarah Coles $19,737 $17,711 2024
Club 100 Charitiesinc FL$68,113 Director $5,800 $4,888 2024
Active Kids & Minds Inc MA$38,587 Treasurer & $110,160 $88,804 2024
New Destiny Community Development Corporation NJ$38,070 President $15,329 $12,640 2023
Building Blocks For Kids CA$37,183 President $46,302 $36,926 2023
Serious Ju Ju Skate Works Inc MT$71,814 Executive Director $27,725 $26,811 2024
Royal Youth Dance Ensemble Incorporated TN$73,153 Executive Director $9,000 $8,737 2023
Rebuild Yourself Inc FL$77,795 Secretary $1,648 $1,389 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Kevin Darnell) 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 25 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,855 is reasonable (approximately the 4th 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.