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PeerBasis
Compensation Comparability Determination

People Cycle Inc

Executive Director / CEO

EIN 582508155
VA · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Kuhn, Executive Director / CEO ($45,011) against every comparable organization that fit the selection criteria — 196 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Kuhn — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

196 organizations qualified on sector, size, and geography 196 within the band form the benchmarked peer set.

Distribution of comparable compensation

$145 total compensation of comparable organizations → $154,580 $45,011
$4,16310th
$11,42825th
$27,951Median
$54,94775th
$80,40990th
$45,011This org · 65th
p10$4,163
p25$11,428
p50$27,951
p75$54,947
p90$80,409
$45,011

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 VA 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
Mid-columbia Conference WA$297,710 President $8,176 $7,386 2025
Lacrosse The Nations DC$297,742 Executive Di $58,209 $52,903 2024
Beyond Cheer Athletics Inc NY$295,286 Secretary $4,710 $4,408 2024
Samson Dubina Educational Table Tennis Academy Inc OH$294,979 Ceo $15,000 $16,940 2023
Cortland Regional Sports Council Inc NY$294,969 Executive Direc $65,360 $61,169 2024
River City Gymnastics Club Inc SD$292,443 Club Adminis $25,149 $28,005 2025
Oklahoma Kids Wrestling Association OK$303,254 Southeast Regional Director $500 $570 2024
Colorado Swoosh Basketball Club CO$303,887 President/treasurer/coach $9,000 $8,938 2024
Amateur Athletic Union Of The United States Inc Beach Wave Volleyablall Clu FL$304,797 Director $35,978 $37,516 2022
Maryland Interscholastic Athletic Association Inc MD$305,409 Executive Director $53,565 $50,528 2025
The Lacrosse Club Inc MD$288,741 President $81,545 $81,290 2023
Velo Kids Inc MI$306,388 Executive Di $35,000 $37,415 2024
Stage Door Dance Company VA$286,708 President $17,975 $17,975 2024
Lake Forest Lacrosse Association IL$285,773 Director $2,535 $2,581 2024
A-team Mtb Inc AL$308,823 Team Director $34,420 $39,650 2023
Santa Barbara Water Polo Club Inc CA$309,215 Executive Director $54,240 $51,987 2022
Blue Valley Junior Athletic Association KS$284,828 President $45,450 $52,355 2023
Amore Youth Sports Inc AZ$309,781 President $60,000 $59,763 2024
Ann Arbor Rowing Club MI$283,575 Director $41,156 $43,996 2024
Blue Banner Volleyball CA$283,377 President $20,244 $18,639 2023
Florida Recreational Sports Inc FL$312,527 President $1,400 $1,402 2023
Progression Sports Performance Inc CA$280,698 President $31,356 $28,042 2024
Minnetonka Lacrosse Association MN$314,403 Girls Player $6,034 $6,175 2024
Wayzata Lacrosse Association MN$280,014 Secretary $1,500 $1,535 2024
Rocky Mountain Youth Sports Rmys CO$279,611 Executive Dir. $12,715 $12,627 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default65th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted65th

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 (Matthew Kuhn) 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 196 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,011 is reasonable (approximately the 65th 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.