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PeerBasis
Compensation Comparability Determination

Clarkston Community Center

Executive Director / CEO

EIN 582127610
GA · NTEE N31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Luay Sami, Executive Director / CEO ($70,014) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Luay Sami — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$605 total compensation of comparable organizations → $307,849 $70,014
$17,40110th
$34,19025th
$53,551Median
$62,11575th
$91,81490th
$70,014This org · 79th
p10$17,401
p25$34,190
p50$53,551
p75$62,115
p90$91,814
$70,014

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
Greenwood Community & Recreation MS$398,999 President $52,622 $58,288 2023
Wabash Valley Family Sports Center Inc IN$382,782 Executive Director $53,000 $55,587 2023
New England Sports Complex Inc NH$379,725 General Manager And Director $172,632 $158,533 2023
Community Center Of Hope Inc IN$376,800 Executive Di $35,697 $37,439 2023
Spring Grove Regional Parks And PA$421,602 Executive Director $64,730 $62,357 2024
De Hostos Senior Center Inc FL$367,287 Ceo $67,600 $61,347 2024
Eagle Rock Community Cultural CA$426,841 Executive Director $106,627 $91,570 2023
Union Arena Inc VT$428,012 Executive Director $45,560 $43,157 2025
Sioux Falls Sports Authority SD$433,742 Executive Director $29,319 $32,181 2023
East Springfield Community Center IL$434,283 President $53,000 $51,821 2023
Dunbar Coalition Inc AZ$354,948 Executive Director $18,462 $17,659 2023
Sports For Youth WA$437,850 Vice President $66,000 $58,768 2023
Bulldogs Sports Complex Inc NY$440,903 Executive Dir. $81,579 $73,315 2023
Sheboygan Athletic Club Inc WI$350,243 Director $599 $605 2024
Reclaiming Our Children And Community Project Inc MD$447,908 Chair $27,000 $24,384 2024
Nasson Center Redevelopment Inc ME$450,411 Executive Director $47,361 $47,166 2023
Crawford County Recreation Center IL$454,008 Executive Director (Current) $61,159 $58,083 2024
Ramona Parks & Recreation Assn Inc CA$328,134 President $18,790 $16,798 2022
Northfield Union Of Youth MN$326,613 Executive Director $33,689 $33,107 2023
Southern Maine Community Recreation Center ME$479,038 General Manager $103,738 $100,347 2024
Pine Hill Community Center Ltd NY$307,367 Executive Director $48,802 $43,858 2023
Chelan Teen Center WA$303,518 Executive Dir. $67,500 $58,379 2024
Papakolea Community Development HI$494,613 Executive Dir. $92,356 $79,876 2024
Methow Valley Community Center WA$495,854 Former Executive Director $60,098 $51,978 2024
Chappaquiddick Community Center MA$294,454 Executive Director/director $46,810 $40,635 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 default79th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted74th

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 (Luay Sami) 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 38 similarly situated organizations (Same NTEE sector (N31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,014 is reasonable (approximately the 79th 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.