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PeerBasis
Compensation Comparability Determination

Southern Eagle Basketball Officials

Executive Director / CEO

EIN 611695824
GA · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eugene Sherry, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 205 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Eugene Sherry — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

205 organizations qualified on sector, size, and geography 205 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $191,946 $1,500
$10,28010th
$24,61825th
$54,818Median
$75,05075th
$106,91990th
$1,500This org · 1st
p10$10,280
p25$24,618
p50$54,818
p75$75,050
p90$106,919
$1,500

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
Association Of Professional Futurists DC$149,638 Award Facilitator $6,600 $5,930 2023
Mechanical Contractors Association Of IA$149,982 Executive Director $99,418 $111,461 2023
Grand Rapids New Car Dealers Association MI$150,255 Management $27,500 $28,230 2024
Maryland Society Of Anesthesiologists Inc MD$147,616 Executive Director $54,304 $50,492 2024
Clarinda Economic Development Corp IA$151,058 Executive Director $80,504 $85,406 2025
St Ignace Area Chamber Of Commerce MI$146,253 Executive Di $45,251 $46,452 2024
Sky Ridge Medical Center Medical CO$145,922 Board Member $3,750 $3,576 2024
Bensalem Economic Development PA$152,640 Board Of Director $78,766 $78,120 2024
Mortgage Bankers Association Of The NC$145,128 Executive Di $69,878 $73,930 2023
Mill Creek Chamber Of Commerce WA$153,520 Treasurer $4,860 $4,327 2024
Cibola County Chamber Of Commerce NM$144,751 Executive Di $3,167 $3,388 2024
Menorah Medical Center - Medical KS$144,656 President $18,000 $19,912 2023
Chamber Of Commerce Of Kearney MO$153,676 Executive Director $51,200 $55,526 2023
Springfield Realtors OR$154,310 Association Executive $39,252 $37,323 2023
Metals Affordability Initiative IN$156,000 Sec/treas/di $10,200 $11,014 2023
Southeastern Ohio Education Association OH$156,982 Executive Director $15,625 $16,459 2024
International Association Of Venue TX$157,024 President & Ceo $28,854 $28,706 2024
Wadena Chamber Of Commerce MN$157,268 Executive Dir. $73,850 $72,574 2024
Hawaii Association Of Broadcasters HI$157,349 Exec Directo $57,599 $51,288 2024
Polish American Chamber Of Commerce IL$157,457 Executive Director $47,809 $46,746 2024
La Mesa Chamber Of Commerce Inc CA$157,627 President $90,000 $75,299 2025
Fentress County Chamber Of Commerce TN$140,491 Executive Director $40,596 $43,693 2023
Southeast Dairy Farmers Association Inc VA$157,907 Executive Director $145,944 $144,287 2023
Certified Naturally Grown Inc CO$140,318 Secretary And Executive Director $44,058 $42,016 2024
Janesville Innovation Inc WI$139,845 Director $14,898 $15,931 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted1st

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 (Eugene Sherry) 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 205 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 1st 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.