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PeerBasis
Compensation Comparability Determination

Elkhart Flames Soccer Club Inc

Executive Director / CEO

EIN 830500968
IN · NTEE N64
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nicole Horner, Executive Director / CEO ($2,684) against every comparable organization that fit the selection criteria — 134 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

134 organizations qualified on sector, size, and geography 134 within the band form the benchmarked peer set.

Distribution of comparable compensation

$207 total compensation of comparable organizations → $90,709 $2,684
$2,19310th
$5,77225th
$16,151Median
$39,08475th
$63,37490th
$2,684This org · 13th
p10$2,193
p25$5,772
p50$16,151
p75$39,084
p90$63,374
$2,684

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
Revere Fc Inc MA$263,317 President $40,000 $32,254 2025
Celtic Soccer Club PA$263,588 Former Board Member $16,004 $15,134 2023
Cullman United Soccer Club AL$263,127 Coaching $34,448 $35,290 2023
Rovers Soccer Organization Inc CA$262,540 President $6,400 $5,090 2024
Northeast United Premier Sc CT$268,710 President $5,000 $4,206 2025
Girls Soccer Worldwide CA$257,769 President $65,000 $53,224 2023
Team 90 Inc CA$257,249 President $61,300 $47,498 2025
Lfc Western Maryland Inc MD$256,859 President $55,769 $49,441 2023
Kick2build Organization CO$256,682 Ceo And Founder $43,000 $37,977 2024
Elk Grove United Soccer Club CA$270,364 President $75,482 $60,033 2024
Hingham Youth Soccer Inc MA$255,905 Registrar And League Manag $30,000 $24,830 2024
Goals For Girls Inc DC$255,492 Executive Dir. $93,235 $75,358 2024
Soccer Club Of Oak Ridge Inc TN$254,945 President $1,000 $943 2025
The Soccer Club Of Guilford Inc CT$272,308 Director Of Programming $14,000 $12,090 2024
Psv Union Fc CA$273,925 Secretary $102,500 $83,930 2023
Milan Usa Academy CA$274,844 President $16,000 $12,725 2024
Bysa Inc NJ$275,225 Chairman/treasurer $13,903 $11,433 2024
United Philly Soccer Inc PA$275,824 Vice President $1,000 $918 2024
Central Arkansas Soccer Club AR$278,895 Rec Director $7,300 $7,558 2024
Reading United Soccer Club Inc MA$279,634 President $11,925 $9,870 2024
Mesa Soccer Association Inc CA$279,985 Treasurer $2,000 $1,591 2024
Soccer Kids Of America CA$245,458 Ceo $87,000 $69,194 2024
Nw Iowa Soccer Alliance IA$282,867 Director $30,688 $31,863 2023
San Diego California Soccer League CA$283,155 President $18,000 $13,947 2025
South Bay Youth Soccer Inc CA$243,136 President $90,000 $71,580 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 default13th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted13th

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 (Nicole Horner) 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 134 similarly situated organizations (Same NTEE sector (N64), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,684 is reasonable (approximately the 13th 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.