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PeerBasis
Compensation Comparability Determination

The Cedar Bluff Farragut Optimist Youth

Executive Director / CEO

EIN 621703651
TN · NTEE N60
FY ending 2024-09-30
June 10, 2026

This analysis benchmarks the total compensation of Tim Seaton, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 189 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tim Seaton — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

189 organizations qualified on sector, size, and geography 189 within the band form the benchmarked peer set.

Distribution of comparable compensation

$453 total compensation of comparable organizations → $160,638 $4,800
$5,75210th
$15,18025th
$38,230Median
$61,05375th
$82,88690th
$4,800This org · 8th
p10$5,752
p25$15,180
p50$38,230
p75$61,053
p90$82,886
$4,800

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
Grassland Athletic Association Inc TN$386,501 Program Dire $75,050 $75,050 2024
Buffalo Turners Inc NY$386,668 Finan.secretary $41,752 $36,953 2023
West Valley Drive Basketball CA$387,446 Director $144,360 $118,591 2024
Southern Swing Volleyball Assn TX$375,052 Sec Treas $36,000 $35,271 2023
Lone Star Field Hockey TX$374,867 Director $65,000 $63,684 2023
Oiler Attack Club Inc OH$390,474 President $16,000 $15,707 2025
New England Youth Cycling Inc MA$391,007 Vice-president And Board Member $31,250 $26,716 2024
Chugiak Youth Sports Association AK$391,749 Program Director $94,875 $88,841 2023
Rock Ridge Youth Hockey Association MN$368,722 Scheduler $6,000 $5,640 2024
Revival Sport Inc TX$396,660 President $53,000 $50,437 2024
Samba Futsal Foundation CA$366,927 President & Ceo $88,926 $73,052 2024
Utah Youth Rugby UT$364,901 President $50,000 $48,684 2024
Rocky Mountain Roller Hockey League Inc CO$363,708 Secretary $35,000 $31,928 2024
Firecrackers Leles CA$363,157 President $15,000 $12,322 2024
Georgia Bikes Inc GA$403,472 Executive Di $95,000 $90,874 2024
Youth Life Skills Foundation Inc NY$404,776 Executive Director $84,572 $72,704 2024
Usa Youth Education In Shooting Spo UT$359,701 President $15,000 $14,605 2024
Southern Kentucky Elite Volleyball KY$359,688 Coach $24,525 $25,807 2023
Finger Lakes Wrestling Club Inc NY$359,137 Director $50,000 $44,253 2023
Psva Volleyball Academy Inc FL$408,883 President $50,430 $45,070 2024
Crw Events SC$356,310 Event Director $85,000 $82,187 2025
Nebraska Juniors Volleyball Club NE$355,951 Director $7,123 $7,503 2023
Missoula Mountain Bike Coalition MT$355,903 Executive Di $65,424 $67,092 2024
South River Volleyball Club Inc MD$355,373 Club Director $6,933 $6,166 2024
Capoeiradc DC$355,097 Exec Director & Contramestre $55,000 $45,916 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 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 default8th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted8th

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 (Tim Seaton) 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 10, 2026, comparing compensation against 189 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 8th 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 10, 2026.