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PeerBasis
Compensation Comparability Determination

Elkhorn South Storm Legion Baseball

Executive Director / CEO

EIN 843074145
NE · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brandon Dahl, Executive Director / CEO ($8,200) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$123 total compensation of comparable organizations → $158,383 $8,200
$3,01410th
$5,93425th
$14,859Median
$33,49375th
$50,78690th
$8,200This org · 34th
p10$3,014
p25$5,934
p50$14,859
p75$33,493
p90$50,786
$8,200

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 NE cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Slovak Club IncIN $163,950$17,867 990
Fremont Adventure RecreationCO $163,970$643 990
Gridiron Imports Foundation IncOK $165,567$87,536 990
Cumberland Democrat ClubMD $161,031$39,115 990
Elzie E Lynch Home AssociationPA $160,888$18,041 990
Club 104PA $166,428$46,333 990
Lake Veterans Club IncFL $166,576$18,255 990
Greater Durham Black Chamber Of CommerceNC $167,896$38,427 990
Kent Canadian ClubOH $169,218$20,877 990
Columbus Home Association OfIL $156,793$123 990
Lithuanian Citizens Social AndPA $154,903$3,335 990
Hunters Valley Sportsman AssociationPA $175,076$11,312 990
Black Iris Social ClubVA $175,757$10,937 990
Slovak National ClubPA $177,180$2,086 990
Cross-roads Sportsmans Club InMD $148,559$33,900 990
Fraternal Order Of Police Berks Lodge 71PA $148,053$12,267 990
Richmond Mountain Trails IncVT $147,472$15,837 990
Workingmens Mutual Beneficial UnionPA $146,090$3,824 990
Midwest Gun Collectors AssnIL $181,686$5,850 990
St Joseph Young Men's Society IncIN $181,689$13,236 990
Bruceville Rod & Gun Club IncIN $144,549$6,673 990
Independent Sportsmen Club IncMA $143,805$8,021 990
Fort Fitness & Recreation IncNY $184,542$11,815 990
Amvets Post #293 Home AssociationPA $141,806$46,514 990
Miller Heights Independent Citizens ClubPA $140,503$26,827 990

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 NE 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 default34th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted34th

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 (Brandon Dahl) 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 62 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,200 is reasonable (approximately the 34th 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). 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.