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PeerBasis
Compensation Comparability Determination

Spartanburg United Soccer Academy

Executive Director / CEO

EIN 815336137
SC · NTEE N60
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Fred Bertha, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 183 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

183 organizations qualified on sector, size, and geography 183 within the band form the benchmarked peer set.

Distribution of comparable compensation

$457 total compensation of comparable organizations → $161,854 $60,000
$6,30510th
$18,50025th
$43,912Median
$70,97675th
$97,34690th
$60,000This org · 67th
p10$6,305
p25$18,500
p50$43,912
p75$70,976
p90$97,346
$60,000

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 SC 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
Sodak Junior Volleyball Inc SD$447,458 Club Director - President $36,561 $37,681 2025
Memphis Youth Athletics Inc TN$443,471 Executive Di $80,882 $81,494 2024
North Carolina Elite Volleyball Clu NC$442,919 Director/pre $19,498 $19,312 2024
We Are Volleyball Elite CA$453,711 President $136,669 $113,122 2024
La Storm Youth Sports CA$442,600 President $60,000 $49,663 2024
Catalyst Volleyball Inc TX$457,259 Director $79,200 $73,984 2025
Girls On The Run Of The Grand Valley CO$437,460 Executive Director $55,000 $49,249 2025
Off The Ropes CO$458,966 Director $104,532 $98,917 2023
Wyoming Amateur Hockey Association WY$437,389 Treasurer $6,500 $6,672 2024
Bloomington Athletic Association MN$459,103 Admin $44,108 $43,011 2023
Fairmont Youth Hockey Association MN$437,103 Treasurer $1,500 $1,384 2025
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $66,654 2024
Top Flight Elite CA$435,214 Ceo $33,000 $27,314 2024
Jet Volleyball Club TX$433,950 Executive Director $19,896 $19,077 2024
Norcalathletics CA$432,060 President $8,741 $7,235 2024
Spike Frog Volleyball TX$464,402 President $60,000 $57,531 2024
Norge Ski Club IL$431,543 President $76,000 $71,620 2024
Live Red Foundation VA$431,244 Executive Director $58,846 $54,463 2024
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $62,714 2023
Emerald Coast Volleyball Club FL$429,869 President $81,250 $73,164 2024
Winterland Ice Hockey Inc MO$429,496 President $45,000 $45,686 2024
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $8,122 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $35,606 2024
City Lax Inc NY$427,181 President $100,000 $86,617 2024
North Cincinnati Classics Inc OH$469,545 Director $29,500 $29,950 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default67th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted67th

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 (Fred Bertha) 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 183 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 67th 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.