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PeerBasis
Compensation Comparability Determination

South Atlanta Community Tennis

Executive Director / CEO

EIN 581885686
GA · NTEE N66
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samuel Kennedy Sr, Executive Director / CEO ($25,875) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Samuel Kennedy Sr — reported title “CEO/Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$983 total compensation of comparable organizations → $100,025 $25,875
$4,44510th
$28,17725th
$56,504Median
$79,55075th
$85,22090th
$25,875This org · 21st
p10$4,445
p25$28,177
p50$56,504
p75$79,550
p90$85,220
$25,875

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 GA 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
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $81,894 2024
Urban Squash Twin Cities MN$227,290 Executive Director $86,488 $82,556 2024
Kids On The Ball Inc VT$248,626 Chairman $55,702 $55,760 2023
Junior Tennis Foundation Inc NY$249,993 Executive Director & Ceo $80,000 $71,896 2023
Dna Tennis Foundation Of Central Texas TX$221,978 President $1,246 $1,204 2024
Firehawks Lacrosse Club CA$217,338 Former Executive Director $27,308 $22,192 2025
Rochester Community Squash Inc NY$215,860 Executive Director $111,300 $100,025 2023
Sandhills Sandsharks Inc NC$211,539 Head Coach $55,995 $57,542 2023
Washington Inner City Lacrosse DC$271,843 Executive Director $100,600 $87,798 2023
Greater Pottstown Tennis & Learning PA$196,238 Exec Directo $73,980 $71,268 2024
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $5,255 2024
Mahtomedi Youth Lacrosse Association MN$179,245 Boys Varsity Coach $1,000 $983 2023
Montgomery County Tennis Association MD$178,958 Executive Director $32,083 $28,976 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $40,187 2023
River Cities Tennis Association IA$165,648 Executive Di $25,884 $27,378 2024
Aspen Lacrosse Club CO$314,979 President $61,000 $56,504 2024
Phoenix After School Sports Inc AZ$339,366 Executive Director $42,000 $39,020 2024
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $84,575 2025
Greater Baltimore Tennis Patrons MD$353,220 President $85,486 $77,205 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default21st
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted21st

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 (Samuel Kennedy Sr) 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 19 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,875 is reasonable (approximately the 21st 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.