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PeerBasis
Compensation Comparability Determination

Team Factory

Executive Director / CEO

EIN 820612922
NE · NTEE O50
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Michael Mackie, Executive Director / CEO ($33,750) against every comparable organization that fit the selection criteria — 488 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Mackie — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

488 organizations qualified on sector, size, and geography 488 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $144,267 $33,750
$10,70110th
$27,89825th
$50,014Median
$68,88175th
$89,11590th
$33,750This org · 31st
p10$10,701
p25$27,898
p50$50,014
p75$68,881
p90$89,115
$33,750

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 NE 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
Sumanda Inc CA$270,753 Secretary/chief Financial $3,000 $2,480 2023
Supreme Family Foundation Inc GA$271,011 Executive Dir. $65,000 $62,560 2023
Akron Youth Mentorship OH$271,035 Executive Di $46,945 $47,595 2023
Ccdi Inc MO$270,212 President $28,909 $29,309 2023
Habesha Inc GA$271,617 Executive Director $50,000 $48,123 2023
Nica Nadadores Inc PA$269,883 President $27,225 $25,988 2023
You Are Beautiful People Inc NY$271,834 Executive Di $82,500 $69,312 2024
Lanai Youth Center Inc HI$269,839 Executive Di $51,385 $44,037 2023
The Bloom Project Inc IN$269,431 Executive Director $60,000 $60,566 2023
Ethos Volleyball Club TN$272,794 Director $70,000 $68,411 2024
Citizen Scholars Institute Inc SC$272,860 Executive Director $75,000 $74,895 2023
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $96,341 2024
I Am Academy MI$273,198 Director $50,615 $48,573 2024
Berkshire Summer Music Inc MA$268,484 President $52,000 $43,445 2024
Msi Youth Foundation Inc IN$268,433 Director $2,341 $2,295 2024
Girls On The Run Of Greater CA$273,329 Executive Dir. $75,923 $60,954 2024
Independent Order Of Oddfellows NC$268,213 Exec Director $15,000 $14,410 2024
Under The Lights Flag Football Foundation Inc FL$267,380 President $24,320 $21,869 2023
Youth Celebrate Diversity CO$274,583 Executive Di $92,814 $80,613 2025
Farmingdale Soccer Club Inc NY$266,920 1st Vice President $61,480 $51,652 2024
Rockteen Youth Foundation TX$266,614 C.o.o. $50,000 $49,838 2022
South Broadway Art Project MO$275,501 Office Manager $11,563 $11,723 2023
Turning Point Inc GA$265,638 Secretary $19,050 $17,809 2024
A Fair Shake For Youth Inc NY$276,311 Exec Director $85,000 $71,413 2024
Inner City Youth And Family Services Inc NY$265,000 Ceo $71,106 $64,026 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default31st
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted63rd

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 (Michael Mackie) 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 488 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,750 is reasonable (approximately the 31st 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.