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PeerBasis
Compensation Comparability Determination

San Joaquin Junior Golf Foundation

Executive Director / CEO

EIN 680460495
CA · NTEE N6A
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph T Smith, Executive Director / CEO ($37,500) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joseph T Smith — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$888 total compensation of comparable organizations → $112,852 $37,500
$4,86410th
$19,99625th
$57,643Median
$78,46075th
$101,13690th
$37,500This org · 34th
p10$4,864
p25$19,996
p50$57,643
p75$78,460
p90$101,136
$37,500

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 CA 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
Usa Golf Federation Inc FL$275,000 Executive Director $40,083 $43,607 2023
Youth Golf Of Howard County Inc MD$272,092 Executive Director $4,000 $4,206 2024
Bluegrass Golf Foundation Inc KY$268,992 Executive Director $55,849 $69,487 2023
Haskins Foundation Inc GA$261,222 Executive Director $96,245 $108,855 2024
Indian River Golf Foundation Inc FL$259,120 President $46,000 $48,608 2024
Scott Robertson Memorial Junior Golf VA$256,195 Executive Director $70,168 $78,460 2023
Kids Golf Foundation Of Illinois IL$296,524 Fund Manager $73,658 $83,861 2023
The Touchstone Golf Foundation CA$297,465 Treasurer/executive Direct $20,587 $19,996 2024
East Bay Golf Foundation CA$298,522 Executive Director $64,899 $64,899 2023
William Flynn Foundation PA$248,820 President $37,680 $42,267 2024
Operation Game On CA$318,804 President & Ceo $82,800 $80,424 2024
Sweetwater Country Club Inc ND$230,540 President $7,620 $9,406 2024
The First Tee Of Benton Harbor Inc MI$324,207 Executive Director $97,200 $112,852 2024
North East Florida Senior Golf Association Inc FL$222,750 President $840 $888 2024
Mississippi Seniors Golf Association LA$220,785 President $800 $991 2024
Monterey Peninsula Junior Golf CA$220,634 Executive Director $17,395 $16,896 2024
A Better Shot Foundation Inc FL$338,260 Secretary $5,000 $5,440 2023
Michigan Seniors Golf Association MI$210,377 Executive Director $52,500 $60,955 2024
Caddies For Kids TX$209,160 President $51,240 $57,655 2024
Aspen Junior Golf Foundation Inc CO$202,585 Executive Dir $53,442 $57,643 2024
Aiken Junior Golf Foundation SC$351,994 Exec. Director $65,727 $77,130 2024
Lcc Recreation Association Inc VA$193,905 General Manage $28,000 $29,627 2025
The Yakima Youth Golf Organization WA$372,775 Program Director $58,000 $58,411 2024
North County Junior Golf Association CA$376,676 President $42,000 $40,795 2024
Tip Of The Mitt Junior Golf Association MI$385,067 Executive Director $92,643 $107,562 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default34th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted34th

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 (Joseph T Smith) 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 29 similarly situated organizations (Same NTEE sector (N6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,500 is reasonable (approximately the 34th 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.