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PeerBasis
Compensation Comparability Determination

Westerville South Athletic Boosters

Executive Director / CEO

EIN 830398567
OH · NTEE B11
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kim Millington, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 96 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

96 organizations qualified on sector, size, and geography 96 within the band form the benchmarked peer set.

Distribution of comparable compensation

$424 total compensation of comparable organizations → $193,246 $6,000
$7,14810th
$16,89525th
$27,945Median
$53,91075th
$82,44390th
$6,000This org · 8th
p10$7,148
p25$16,895
p50$27,945
p75$53,910
p90$82,443
$6,000

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 OH 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
Marine Military Academy Foundation TX$168,034 President $67,778 $65,706 2024
Lancaster-lebanon Education Foundat PA$168,501 Exec Dir At $92,968 $89,849 2024
Flt Holding Inc OK$165,816 President $5,608 $6,161 2023
University Of Northern California CA$165,491 President $30,000 $25,847 2023
Santa Rosa Academy Foundation CA$165,173 President $53,021 $44,371 2024
The Fay School Endowment Fund TX$164,447 Head Of School $28,931 $28,875 2023
Eccs Building Company MN$170,500 Chair $17,689 $17,439 2023
Friends Of Upland Choral Music CA$172,068 Treasurer $7,200 $5,870 2025
Cap And Gown Project AL$159,392 Executive Director $27,000 $28,268 2024
Nacs Foundation OH$159,133 Ceo $21,014 $21,570 2024
Cdu Foundation CA$158,600 Treasurer $35,190 $30,318 2023
Aggie Redrock Foundation UT$158,497 Treasurer $78,986 $76,325 2025
Sc Technology Center Inc MI$158,481 Director & President $188,886 $188,944 2024
Icpi Foundation For Education And VA$155,870 President & Ceo $19,964 $19,232 2023
Savannah Classical Academy GA$179,227 Executive Di $110,557 $110,914 2023
Hempfield Foundation PA$155,185 Executive Director $24,542 $23,718 2024
Mike Steele Foundation For Communities In Schools TX$180,023 President & Ceo $8,035 $7,790 2024
St Charles City County Library MO$180,821 Library Foundation Directo $17,144 $17,598 2024
Winchester Education Foundation Inc VA$181,748 Executive Director $14,394 $13,867 2023
Pinkney Innovation Complex For Science & MD$152,797 Executive Director $41,024 $38,267 2023
Concordia Lutheran Schools Of Omaha NE$183,176 President $67,643 $72,591 2023
Mustang Mockingbird Properties TX$151,250 President $85,562 $82,947 2024
Lee County Education Foundation NC$184,531 Executive Director $4,500 $4,639 2023
Chico Cheer All Stars Inc CA$184,735 Director And President $30,000 $25,106 2024
Cascia Hall Foundation OK$147,933 Assistant Treasurer $14,275 $15,683 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 OH 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted7th

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 (Kim Millington) 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 96 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 8th 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.