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PeerBasis
Compensation Comparability Determination

Benton Golf And Country Club

Executive Director / CEO

EIN 610608041
KY · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Morris, Executive Director / CEO ($26,042) against every comparable organization that fit the selection criteria — 80 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: David Morris — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$464 total compensation of comparable organizations → $103,431 $26,042
$2,77010th
$5,69325th
$17,447Median
$52,60075th
$66,76590th
$26,042This org · 58th
p10$2,770
p25$5,693
p50$17,447
p75$52,600
p90$66,765
$26,042

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 KY 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
Arena National Inc NC$466,630 Vp Of Growth Development $5,720 $5,501 2024
Coon Rapids Youth Hockey MN$459,288 Gambling Man $62,061 $58,764 2023
Hetland Youth Hockey Association MA$472,032 Player Development $3,500 $3,014 2023
Lafayette Tennis Association DC$473,964 Supervisor $107,000 $87,396 2024
Coahoma County Conservation League MS$453,129 Treasurer $9,000 $9,606 2023
Logan Missouri Valley Country Club IA$451,100 Key Employee $77,405 $76,854 2025
Renaissance Knights Foundation IL$477,135 President $72,500 $66,342 2024
North End Boat Club MA$448,969 President $5,000 $4,306 2023
Star Track Cycling Inc NY$448,794 Co-director $34,833 $29,297 2024
West Wyomissing Fire Co Social PA$486,412 President $4,195 $4,009 2023
Le Club Alpin De Raquetteurs Inc NH$432,349 President $4,800 $4,247 2023
St Petersburg Shuffleboard Club Inc FL$431,767 Executive Director $67,089 $60,395 2023
The Southern California High School CA$496,025 President $106,000 $85,195 2024
South End Beneficial Association PA$429,629 President $31,200 $28,960 2024
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $4,827 2024
Petaluma Phoenix Center Inc CA$425,390 Director/ Theater Manager $49,596 $39,862 2024
Bloody Run Social Club PA$424,611 Secretary/ Treasurer $49,995 $45,209 2025
Fearless Fire Co No 14 Of Allentown PA$514,195 President $500 $464 2024
Western Harnett Youth Recreation Association Inc NC$413,272 Althetic Director $60,541 $58,225 2024
La Jolla Volleyball Inc CA$405,973 President $43,225 $34,741 2024
Bpoe Elks No 436 Home Association PA$522,008 Treasurer $4,000 $3,617 2025
Keys Of Arizona Inc AZ$404,115 President $62,833 $56,245 2024
Holmes Harbor Rod & Gun Club WA$402,280 Director $76,485 $63,738 2024
Newport Social Order Of Owls Inc PA$402,089 Officer $6,985 $6,675 2023
Invasion Volleyball Club Inc MO$528,709 Director $29,667 $28,493 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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)58th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted58th

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 (David Morris) 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 80 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,042 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.