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PeerBasis
Compensation Comparability Determination

Memphis Runners Track Club Inc

Executive Director / CEO

EIN 581399723
TN · NTEE N6XZ
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of April Flanigan, Executive Director / CEO ($32,420) against every comparable organization that fit the selection criteria — 1131 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,131 organizations qualified on sector, size, and geography 1,131 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $331,513 $32,420
$2,62310th
$8,68925th
$23,687Median
$51,20975th
$72,80390th
$32,420This org · 58th
p10$2,623
p25$8,689
p50$23,687
p75$51,209
p90$72,803
$32,420

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 TN 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
Central Panhandle Fair In Bay County FL$244,639 Director $18,400 $16,880 2024
Minnesota Sting Athletic Association Dba MN$245,161 Board Member $6,000 $5,790 2024
Masterson Equestrian Trust Foundation Inc KY$245,183 President $1 $1 2024
Cheshire County Shooting Sports Educatio NH$245,318 General Manager $17,550 $16,292 2023
North Bay Officials Organization Inc CA$244,092 President $846 $695 2025
Ballston Area Recreation Commission NY$244,068 Executive Di $79,190 $71,942 2023
Turlock Crush Volleyball Club CA$245,417 President $10,303 $8,944 2023
Soccer Kids Of America CA$245,458 Ceo $87,000 $73,361 2024
Heroes On Horseback SC$243,952 Executive Director $64,076 $63,595 2025
Adaptive Sports For Kids Inc TX$245,528 Executive Director $12,100 $12,169 2023
Doom OH$243,826 President $22,610 $22,782 2025
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $201 2025
Pittsford Community Lacrosse Inc NY$245,725 Board Member $6,500 $5,588 2025
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $82,785 2024
Michigan Nonprofit Motor Shows Inc MI$243,668 Secretary $5,000 $5,039 2024
Trident Swim Foundation Inc NY$243,608 Vice President $40,000 $35,296 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $7,155 2023
Lakes Region Tennis Association NH$245,850 Executive Di $48,807 $45,308 2023
Bellevue Sports Athletic Association Inc TN$243,464 Treasurer $16,511 $17,448 2023
Senior Women's Golf League NV$243,383 Executive Director/preside $25,249 $24,715 2024
Imperial Water Polo Club CA$243,306 Secretary $41,165 $34,711 2024
North Jersey Interscholastic NJ$243,235 Executive Director $7,500 $6,371 2025
Westerville North Athletic Boosters OH$243,200 Treasurer $1,000 $1,008 2025
Agawam Revolver Club Inc MA$246,239 Clerk $1,500 $1,355 2023
Pittsburgh Hardball Academy Inc PA$243,161 President An $12,143 $12,174 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default58th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted57th

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 (April Flanigan) 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 1131 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,420 is reasonable (approximately the 58th 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.