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PeerBasis
Compensation Comparability Determination

Pine Tree Coutry Club

Executive Director / CEO

EIN 620761483
TN · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tony Beasley, Executive Director / CEO ($39,780) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tony Beasley — reported title “GROUNDS MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$488 total compensation of comparable organizations → $86,765 $39,780
$2,01010th
$5,52525th
$19,548Median
$45,71975th
$64,57090th
$39,780This org · 70th
p10$2,010
p25$5,525
p50$19,548
p75$45,719
p90$64,570
$39,780

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 TN 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
Motorcycle Roadracing Association Inc CO$336,507 President $6,265 $5,715 2023
Women Of Colors MI$339,290 President $67,226 $66,013 2023
Home Association Ephraim Slaug PA$332,199 President $10,484 $9,946 2023
Bristol Polish American Citizens CT$340,759 Treasurer $22,880 $19,824 2024
Abilene Clay Sports TX$342,223 Club Manager $36,601 $33,832 2024
Peace Islands Institute Inc NJ$326,609 Executive Di $85,821 $72,897 2023
German American Federation PA$348,517 President $10,116 $9,322 2024
Play Area Association Inc NY$322,322 Pal Teacher $73,281 $59,613 2025
Goodwill Beneficial Association PA$321,975 Financial Secretary/direct $2,951 $2,800 2023
The American Italian Bocce Club Of Royersford Pa PA$352,147 Treasurer $58,863 $55,844 2023
Pacific Beach Tennis Club CA$353,647 Club Manager $101,221 $83,152 2023
Pilaguamish Community Club WA$318,090 Ranger $23,764 $20,241 2023
Island Country Club ME$354,550 Director $2,422 $2,307 2023
Monroe County Public School Athletic NY$315,818 President $23,690 $19,271 2025
Mt Pleasant Fire Co Social Quarters PA$356,673 President $5,200 $4,792 2024
Center For Sex Positive Culture WA$357,806 Bookkeeper $14,255 $11,793 2024
Clarion County Rod & Gun Club PA$358,511 Treasurer/se $8,631 $8,188 2023
Gary Sportsmen Club IN$312,840 President $500 $488 2024
Mertztown Rod And Gun Club PA$360,677 Steward $8,717 $8,033 2024
Newberry Independent Club PA$311,297 President $10,800 $10,246 2023
West End Fire Company No 3 PA$360,857 Trustee $3,604 $3,321 2024
Shift Community Cycles OR$362,333 Executive Dir. $49,600 $43,820 2023
Ohio Gun Owners OH$363,859 Executive Director $72,000 $72,549 2023
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $21,806 2023
Soul Purpose Of New York Inc NY$307,312 Treasurer/director $5,000 $4,298 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default70th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted70th

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 (Tony Beasley) 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 86 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,780 is reasonable (approximately the 70th 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.