Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

The Moorings Country Club Of Naples Inc

Executive Director / CEO

EIN 591221044
FL · NTEE N50
FY ending 2024-09-30
June 10, 2026

This analysis benchmarks the total compensation of Sean Donoghue, Executive Director / CEO ($124,333) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$45,495 total compensation of comparable organizations → $582,460 $124,333
$114,85010th
$152,66325th
$191,980Median
$238,96975th
$285,70590th
$124,333This org · 12th
p10$114,850
p25$152,663
p50$191,980
p75$238,969
p90$285,705
$124,333

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 FL 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
Lake Geneva Country Club WI$4,214,999 General Manager $135,662 $150,817 2024
Monmouth Beach Bath & Tennis Club NJ$4,157,469 Manager $143,482 $136,367 2024
Treasure Lake Rv Resort Camping MO$4,252,019 General Mana $45,545 $51,350 2024
Wisconsin Club Inc WI$4,101,534 Chief Financial Officer - Part Year $172,183 $191,417 2024
Nanea Golf Club Inc HI$4,304,630 General Manager $256,256 $244,222 2024
🔒 53 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default12th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted12th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 58-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

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 10, 2026.