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PeerBasis
Compensation Comparability Determination

Southeastern Conference

Executive Director / CEO

EIN 630377461
AL · NTEE N700
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Mr Greg Sankey, Executive Director / CEO ($4,293,066) against every comparable organization that fit the selection criteria — 4 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mr Greg Sankey — reported title “COMMISSIONER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

Note: fewer than five comparables were available in this dataset (below PeerBasis's internal minimum; the 26 CFR 53.4958-6 small-organization rule involves three). Broaden the data window before relying on this determination.

How comparable organizations were selected

4 organizations qualified on sector, size, and geography 4 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,121,048 total compensation of comparable organizations → $3,340,840 $4,293,066
$1,128,65010th
$1,140,05425th
$1,932,878Median
$2,874,73575th
$3,154,39890th
$4,293,066This org · 100th
p10$1,128,650
p25$1,140,054
p50$1,932,878
p75$2,874,735
p90$3,154,398
$4,293,066

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 AL 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
Atlantic Coast Conference NC$706,627,287 President $2,761,677 $2,719,367 2023
Pac-12 Conference CA$603,853,510 President (Thru 01/23) $1,362,317 $1,121,048 2023
United States Olympic And Paralympic CO$496,290,040 Ceo (Non-voting) $1,291,598 $1,146,389 2024
National Collegiate Athletic Association IN$1,293,598,274 President $3,422,505 $3,340,840 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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

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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.