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PeerBasis
Compensation Comparability Determination

Laguna Beach Football Club

Executive Director / CEO

EIN 843593021
CA · NTEE N64
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Thomas, Executive Director / CEO ($35,800) against every comparable organization that fit the selection criteria — 160 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

160 organizations qualified on sector, size, and geography 160 within the band form the benchmarked peer set.

Distribution of comparable compensation

$504 total compensation of comparable organizations → $126,470 $35,800
$5,16510th
$13,47525th
$38,528Median
$69,05375th
$92,30190th
$35,800This org · 49th
p10$5,165
p25$13,475
p50$38,528
p75$69,053
p90$92,301
$35,800

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 CA 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
Kingwood Alliance Soccer Club Inc TX$405,795 President $61,000 $70,665 2023
Kansas City Soccer Foundation MO$407,497 Executive Director $94,829 $112,978 2024
Adventure Soccer WA$399,100 Ex Director $75,000 $75,531 2024
River City Athletics ME$398,661 Executive Director $65,240 $73,483 2024
Bayou Soccer Club LA$414,449 Director Coaching $37,366 $47,649 2023
Simi Valley Soccer Club CA$397,620 Director Of Coaching $30,800 $29,916 2024
Pickerington Area Soccer Association OH$414,543 Vice President $23,500 $27,275 2025
Dpa Cobras Soccer Club OH$414,795 Executive Director $36,000 $42,890 2024
Warriors Soccer Club Of Michigan Inc MI$418,135 President $10,050 $12,013 2023
Centerville United Galaxies Soccer Club Inc OH$393,656 Director $61,000 $72,675 2024
Project Goal Inc RI$392,483 Secretary $6,190 $6,676 2024
Cambridge Youth Soccer Inc MA$391,705 Executive Director $34,512 $33,986 2025
United Soccer Club Inc AL$421,391 Director Of Coaching $55,666 $67,646 2024
Pueblo Rangers Soccer Inc CO$421,406 Executive Director $27,500 $30,537 2023
Cedar River Soccer Association Inc IA$423,217 Dir. Of Coac $79,779 $98,259 2024
Altoona Soccer Club IA$387,489 Field Operation $4,514 $5,559 2024
East Select Soccer Inc MN$386,845 Executive Di $38,288 $42,557 2024
Eclipse Soccer Club AK$425,286 Director Of Coaches $62,937 $67,683 2024
United Sports Soccer Club WA$386,368 President $94,800 $95,472 2024
Bedford-euless Soccer Association TX$386,038 Director Of Officials $15,070 $16,519 2025
Murray Max Soccer Inc UT$385,563 President $1,200 $1,382 2024
Rainbow Soccer Ltd NC$427,914 Executive Director $56,433 $63,900 2025
Lake Washington Premier Football WA$382,712 Executive Di $110,000 $110,779 2024
Pelada Football Academy OR$430,654 Executive Director $60,270 $62,958 2024
Mcfarland Soccer Club Inc WI$431,250 Field Coordinator $6,185 $7,266 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default49th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted48th

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 Thomas) 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 160 similarly situated organizations (Same NTEE sector (N64), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,800 is reasonable (approximately the 49th 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.