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PeerBasis
Compensation Comparability Determination

Greensboro Tennis Organization Inc

Executive Director / CEO

EIN 562040725
NC · NTEE N66
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Brodeur, Executive Director / CEO ($82,046) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Brodeur — reported title “EX. DIR., LEAGUE COORD.”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$985 total compensation of comparable organizations → $100,210 $82,046
$2,10010th
$25,00125th
$48,063Median
$73,35975th
$85,05590th
$82,046This org · 80th
p10$2,100
p25$25,001
p50$48,063
p75$73,359
p90$85,055
$82,046

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 NC 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
Kids On The Ball Inc VT$248,626 Chairman $55,702 $55,863 2023
Junior Tennis Foundation Inc NY$249,993 Executive Director & Ceo $80,000 $72,029 2023
South Atlanta Community Tennis GA$237,219 Ceo/executive Director $25,875 $25,923 2023
Urban Squash Twin Cities MN$227,290 Executive Director $86,488 $82,709 2024
Dna Tennis Foundation Of Central Texas TX$221,978 President $1,246 $1,206 2024
Washington Inner City Lacrosse DC$271,843 Executive Director $100,600 $87,961 2023
Firehawks Lacrosse Club CA$217,338 Former Executive Director $27,308 $22,233 2025
Rochester Community Squash Inc NY$215,860 Executive Director $111,300 $100,210 2023
Sandhills Sandsharks Inc NC$211,539 Head Coach $55,995 $57,649 2023
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $5,265 2024
Greater Pottstown Tennis & Learning PA$196,238 Exec Directo $73,980 $71,400 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $40,262 2023
Mahtomedi Youth Lacrosse Association MN$179,245 Boys Varsity Coach $1,000 $985 2023
Montgomery County Tennis Association MD$178,958 Executive Director $32,083 $29,029 2024
Aspen Lacrosse Club CO$314,979 President $61,000 $56,608 2024
River Cities Tennis Association IA$165,648 Executive Di $25,884 $27,429 2024
Phoenix After School Sports Inc AZ$339,366 Executive Director $42,000 $39,092 2024
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $84,732 2025
Greater Baltimore Tennis Patrons MD$353,220 President $85,486 $77,348 2024
Sioux Falls Tennis Association SD$365,057 Director $2,000 $2,199 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default80th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted80th

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 (Susan Brodeur) 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 20 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,046 is reasonable (approximately the 80th 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.