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PeerBasis
Compensation Comparability Determination

Karate Five Association Inc

Executive Director / CEO

EIN 825372906
TN · NTEE N60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Willie G Wilson, Executive Director / CEO ($2,800) against every comparable organization that fit the selection criteria — 152 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

152 organizations qualified on sector, size, and geography 152 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $174,675 $2,800
$1,80610th
$4,73325th
$13,590Median
$29,10475th
$43,24290th
$2,800This org · 18th
p10$1,806
p25$4,733
p50$13,590
p75$29,104
p90$43,242
$2,800

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 TN 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
Atascadero Greyhound Foundation CA$87,651 Executive Dir. $36,650 $29,244 2024
Rolling Thunder Volleyball Club Inc IL$87,828 President $6,000 $5,451 2024
Beverly Hills Athletic Alumni Association CA$86,479 Secretary Treasurer $36,000 $27,985 2025
Albany Usbc Association NY$86,257 Office Manager $12,000 $10,316 2023
Lake State Alpine Racing MN$89,310 Treasurer $3,500 $3,113 2025
Usbc 80639 Greater Portland Bowling OR$85,383 Assoc. Manager $36,749 $30,723 2025
Robert W Johnson Community Center Inc MD$89,475 Executive Director $29,092 $25,132 2024
California Professional Horsemens Foundation CA$89,857 Executive Director $23,600 $18,831 2024
Black Hills Community Soccer Complex WA$90,073 Field Manager $19,500 $16,133 2024
Riley's Catch NC$84,405 Executive Director $10,000 $9,548 2024
Dogsmile Adventures Inc ID$90,530 Executive Director $64,316 $63,223 2024
Tamina Community Center TX$90,973 Executive Director $39,769 $36,760 2024
Breeze Softball Inc Aka CA$83,635 Event Coordi $2,400 $1,915 2024
Otsego Sailing Club NY$83,453 Treasurer (Paymaster) $3,408 $2,845 2024
The Bridge House AR$91,531 Director $114 $122 2023
Union City Eagle Aquatic Club Corp NJ$91,573 President $13,741 $11,672 2023
The Mccall Group CA$91,878 Executive Director $57,600 $47,318 2023
United States Field Hockey CO$91,987 Executive Di $114,583 $104,526 2023
The Southwest Sports Foundation TX$82,662 President $42,000 $38,822 2024
Northampton Liederkranz PA$82,383 President $1,309 $1,175 2025
Kalamazoo Soccer Club MI$92,953 Registrar $3,699 $3,632 2023
Temple Recreation Association PA$93,035 President $14,600 $13,851 2023
Peak Adventure Ministries NC$93,513 Executive Director $24,500 $23,392 2024
Hamilton Joes Baseball Club Inc OH$94,036 Presidenttreasurer $11,873 $11,620 2024
Downtown Coaches Association OH$80,543 Executive Director $3,600 $3,433 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default18th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted16th

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 (Willie G Wilson) 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 152 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,800 is reasonable (approximately the 18th 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.