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PeerBasis
Compensation Comparability Determination

Glendive Municipal Golf Course

Executive Director / CEO

EIN 810535683
MT · NTEE N6A
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katyln Peterson, Executive Director / CEO ($66,335) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,028 total compensation of comparable organizations → $107,387 $66,335
$16,97410th
$33,50125th
$64,425Median
$82,94775th
$102,70390th
$66,335This org · 57th
p10$16,974
p25$33,501
p50$64,425
p75$82,947
p90$102,703
$66,335

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 MT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Watson Links Mentors FoundationKS $423,064$104,794 990
Okanogan Valley Golf ClubWA $430,009$31,987 990
Youth Development Corp Of Sw OhioOH $439,977$94,341 990
Westfield Golf Club IncMN $402,215$4,028 990
Fresno Youth Golf Association IncCA $395,609$65,359 990
Morton Golf FoundationCA $387,297$20,800 990
Cityswing Foundation IncDC $385,469$79,730 990
Tip Of The Mitt Junior Golf AssociationMI $385,067$86,164 990
North County Junior Golf AssociationCA $376,676$35,014 990
The Yakima Youth Golf OrganizationWA $372,775$46,791 990
Golden Isles LeadershipGA $486,270$57,532 990
Aiken Junior Golf FoundationSC $351,994$61,786 990
Greater Wilmington Youth Initiative IncNC $512,645$73,093 990
A Better Shot Foundation IncFL $338,260$4,357 990
The First Tee Of Benton Harbor IncMI $324,207$90,402 990
Operation Game OnCA $318,804$64,425 990
Life Skills Fore The Youth OfCO $532,877$106,479 990
Iowa Pga FoundationIA $542,276$26,527 990
Womens South Carolina Golf AssociationSC $543,558$70,365 990
Upstate Youth Development FoundationSC $551,808$107,387 990
East Bay Golf FoundationCA $298,522$51,988 990
The Touchstone Golf FoundationCA $297,465$16,018 990
Kids Golf Foundation Of IllinoisIL $296,524$67,178 990

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 MT 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 default57th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted52nd

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 (Katyln Peterson) 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 23 similarly situated organizations (Same NTEE sector (N6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,335 is reasonable (approximately the 57th 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). 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.