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PeerBasis
Compensation Comparability Determination

South Bend Cubs Foundation Inc

Executive Director / CEO

EIN 821640446
IN · NTEE N60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Haley, Executive Director / CEO ($5,500) against every comparable organization that fit the selection criteria — 133 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mark Haley — reported title “EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

133 organizations qualified on sector, size, and geography 133 within the band form the benchmarked peer set.

Distribution of comparable compensation

$129 total compensation of comparable organizations → $121,850 $5,500
$2,53610th
$7,94925th
$18,446Median
$39,34375th
$54,96990th
$5,500This org · 20th
p10$2,536
p25$7,949
p50$18,446
p75$39,343
p90$54,969
$5,500

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 IN 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
Girls On The Run Of Eastern Iowa IA$207,166 Executive Dir. $54,282 $53,333 2025
Ohio Association Of Track OH$207,802 President $500 $488 2024
Mountain Monsters Volleyball Club WV$208,074 Co-director $18,050 $18,001 2024
Ballard Football Club Foundation WA$206,398 Director $13,628 $11,238 2024
Leech Lake Area Amateur Hockey MN$208,816 Board Membergambling Manager $21,087 $19,191 2024
Club South Volleyball WA$205,237 Director $16,216 $13,372 2024
Sport Disciple MD$204,529 Director/president $43,000 $37,027 2024
College Park Tumbleweeds Gymnastics Inc GA$204,336 President & Ceo $5,000 $4,631 2024
Raise The Bar Initiative IA$204,240 President $17,800 $17,489 2025
Ivy League Youth Sports Academy NE$210,787 Ceo $123,000 $121,850 2024
Spiketown Inc OH$211,284 President $7,926 $7,733 2024
Acceleration Volleyball MN$211,763 President $8,078 $7,569 2023
Faribault Hockey Association MN$212,068 Gambling Man $9,035 $8,466 2023
Asheville-biltmore Volleyball Academy And Youth Athletic Associa NC$202,788 President/exec Dir $26,069 $24,810 2024
Harvard Athletic Association Inc MA$212,409 Former Treas $1,762 $1,501 2023
Bemidji Wrestling Club MN$212,928 Gambling Man $22,500 $19,949 2025
Roseville Figure Skating Club MN$214,589 Vice Preside $2,000 $1,774 2025
The Oc Marathon Foundation CA$215,122 Executive Dir. $33,000 $26,246 2024
West Berkeley Foundation For Community CA$198,352 Executive Director $26,747 $21,273 2024
Youth Life Skills Fore Greater El Paso TX$197,990 Executive Director $42,319 $40,142 2023
Idaho Youth Sports Commission Inc ID$217,026 Executive Dir. $40,000 $39,192 2024
Hermantown Youth Soccer Assn Inc MN$218,038 Board/gambli $24,358 $22,168 2024
Allegro Dancers Inc CA$196,849 Assistant Treasurer $3,017 $2,470 2023
Edina Lacrosse Association MN$196,464 Director Of Girls Coach & $4,240 $3,859 2024
Southside Swarm Volleyball Club Inc MO$196,383 Director $49,500 $48,289 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default20th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted20th

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 (Mark Haley) 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 133 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,500 is reasonable (approximately the 20th 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.