Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Capital Ice Volleyball Club

Executive Director / CEO

EIN 832123206
WA · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Henry, Executive Director / CEO ($4,500) against every comparable organization that fit the selection criteria — 173 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

173 organizations qualified on sector, size, and geography 173 within the band form the benchmarked peer set.

Distribution of comparable compensation

$157 total compensation of comparable organizations → $166,707 $4,500
$3,60010th
$11,13725th
$28,573Median
$54,49275th
$76,18090th
$4,500This org · 12th
p10$3,600
p25$11,137
p50$28,573
p75$54,492
p90$76,180
$4,500

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 WA 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
Tualatin Hills Water Polo Club Inc OR$253,791 President $36,000 $38,444 2023
High Desert Devo Inc CO$253,184 Executive Director $29,456 $31,548 2024
U S A Stars PA$252,181 Secretary/tumbling Director $4,020 $4,478 2024
Lone Star Collegiate Lacrosse Alliance TX$257,153 Commissioner $6,000 $6,704 2024
Liberty Elite Volleyball Club MD$249,299 President $10,000 $10,442 2024
Nevada Golden Spikes Baseball NV$249,176 President $1,500 $1,679 2024
Race Cats UT$258,074 President $44,600 $50,985 2024
Santa Fe Storm Volleyball Club NM$248,271 Director $16,168 $19,997 2023
Sarpy County Swim Club Inc NE$258,891 Board Member $16,713 $20,078 2024
Atlantic Challenge Usa ME$259,933 Executive Dir. $36,250 $40,543 2024
Charleston Moves SC$246,828 Executive Di $95,841 $114,976 2023
Lakes Region Tennis Association NH$245,850 Executive Di $48,807 $51,824 2023
Pittsford Community Lacrosse Inc NY$245,725 Board Member $6,500 $6,391 2025
Rogers Area Youth Volleyball Association MN$261,333 Director $18,062 $19,934 2024
Turlock Crush Volleyball Club CA$245,417 President $10,303 $10,230 2023
435 Elite Sports Inc UT$262,335 Director $14,400 $16,947 2023
Montana Mountaineering Association MT$262,497 Executive Dir. $23,825 $28,685 2024
Borderline Junior Volleyball Inc OH$263,824 Trustee/dire $52,250 $60,219 2025
Alexandria Titans Volleyball Club VA$242,999 Manager $21,500 $23,187 2024
Rockford Bmx Club Inc IL$242,730 Secretary $11,581 $12,717 2024
College Grove Recreation Association Dba College Grove Athletics TN$242,059 Director $1,250 $1,511 2023
Maine Ultimate Inc ME$241,811 Director $20,000 $22,369 2024
Maywood Youth Athletic Association Inc NJ$240,944 Advisor $250 $243 2025
Northern Nevada Aquatics Corp NV$240,599 Director / Head Coach $42,000 $47,023 2024
The Alexandria Volleyball Club MN$240,315 Director $750 $807 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default12th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted12th

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 Henry) 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 173 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,500 is reasonable (approximately the 12th 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.