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PeerBasis
Compensation Comparability Determination

Soar Special Recreation Of The Lowcountr

Executive Director / CEO

EIN 841747203
SC · NTEE N72
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Cramer, Executive Director / CEO ($66,490) against every comparable organization that fit the selection criteria — 1321 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathleen Cramer — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,321 organizations qualified on sector, size, and geography 1,321 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $183,155 $66,490
$2,89710th
$9,29125th
$26,531Median
$53,95775th
$73,39990th
$66,490This org · 85th
p10$2,897
p25$9,291
p50$26,531
p75$53,957
p90$73,399
$66,490

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 SC 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
Wisconsin Ice Volleyball Club WI$288,315 President $2,629 $2,557 2024
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $5,065 2024
Original Design SC$288,390 Executive Director $59,000 $57,307 2024
Hockey Players In Business Inc OH$288,089 Executive Director $3,000 $2,958 2024
Summit City Sluggers Baseball Inc IN$288,504 Assistant Treasurer $5,000 $5,054 2023
Wt Swim Club Inc IN$288,510 Business Manager - Former $10,000 $9,818 2024
Revitalizing Waterbury Inc VT$288,651 Former Executive Director $45,184 $42,343 2024
The Lacrosse Club Inc MD$288,741 President $81,545 $73,077 2023
Houston Fc TX$287,753 President $36,000 $33,528 2024
Byron Youth Football Association MN$288,876 Board Member $51,480 $47,361 2024
Mayfield Kamper Klub WA$287,466 Vice President $2,000 $1,625 2025
American Southwest Conference TX$289,138 Former Commissioner $94,911 $91,005 2023
Isaac Bruce Foundation MO$289,143 Executive Director $67,600 $66,662 2024
Home Talent Colt Stakes Association Inc OH$287,356 Secretary/treasurer $6,000 $6,092 2023
Camp Tuckabatchee Inc IL$289,205 Executive Director $60,000 $54,920 2024
Donner Swim Club Inc IN$289,366 Business Manager $17,550 $17,231 2024
Ballard Youth Soccer Club WA$289,392 Director, Registrar $23,400 $19,003 2025
Cross Training Football Inc NY$287,124 President $90,910 $76,485 2024
Mounds View Volleyball Club MN$289,650 Director/tre $34,805 $31,195 2025
Stage Door Dance Company VA$286,708 President $17,975 $16,159 2024
Minnesota Renegades MN$286,672 Vice President $11,880 $10,929 2024
Carpinteria Skate Foundation CA$289,876 Executive Director $88,274 $73,065 2023
Carry On Foundation UT$289,920 Executive Di $22,250 $21,828 2023
Skating Club Of Jackson Hole WY$289,962 Program Coordinator $33,040 $33,913 2023
Central New York Baptist Youth Camp Inc NY$290,010 Executive Director $58,791 $49,462 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default85th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted84th

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 (Kathleen Cramer) 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 1321 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,490 is reasonable (approximately the 85th 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.