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PeerBasis
Compensation Comparability Determination

Big Picture Soccer

Executive Director / CEO

EIN 843863158
PA · NTEE Q30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Josiah Groff, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Josiah Groff — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$927 total compensation of comparable organizations → $224,387 $70,000
$9,42210th
$25,07725th
$43,611Median
$72,04275th
$88,18790th
$70,000This org · 75th
p10$9,422
p25$25,077
p50$43,611
p75$72,042
p90$88,187
$70,000

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 PA 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
Bridge Builders International Inc OK$300,378 President $39,520 $43,638 2023
Center For Global Strategies Ltd SC$298,414 Executive Director $60,000 $60,968 2024
Ecf International CA$297,935 President/ceo $94,143 $79,179 2024
Catalyst Ministries TX$297,395 Executive Dir. $56,261 $54,816 2024
Hope On A String MA$295,811 Executive Director $71,135 $64,100 2023
Christian Relief Of Supplies And Service IA$303,596 Key Employee $28,462 $30,353 2024
Haiti Project Inc NY$305,548 Pres./exec. $63,250 $57,313 2023
Growth Teams Inc DE$305,982 President And Secretary $68,450 $65,281 2024
West African Mercy Ministries Inc WI$291,476 Executive Director $76,579 $77,897 2024
Equitarian Initiative MN$290,595 Executive Director $78,600 $75,647 2024
Adventure Travel Conservation Fund WA$289,855 Executive Dir. $91,539 $79,825 2024
Vera Aqua Vera Vita TX$286,608 Executive Director $90,500 $88,175 2024
Media For Development International WA$314,036 President $28,000 $24,417 2024
Film School Africa Inc OH$283,633 Executive Di $48,000 $48,241 2025
Present Hope Ministry Inc GA$283,117 President $25,310 $24,787 2024
Yspaniola Incorporated MA$282,956 Executive Director $40,384 $35,346 2024
Long Way Home Inc OR$317,075 Executive Director $3,500 $3,166 2024
Ccm Evangelical Ministries TX$319,102 President $67,000 $65,279 2024
Foundation For A Civil Society Ltd NY$280,153 President $60,000 $52,809 2024
Tent Schools International MI$279,835 President $12,283 $12,713 2023
Global Jothoor Foundation VA$320,739 Ceo $85,785 $83,059 2023
Casa De La Esperanza Homes Of Hope AZ$278,274 Executive Dir. $90,186 $84,480 2024
Village Cooperative Inc IN$276,973 Executive Di $25,000 $26,437 2023
Healing Art Missions OH$323,305 Executive Director $83,135 $88,297 2023
Hope And Grace International WA$275,831 President $2,132 $1,914 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default75th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted73rd

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 (Josiah Groff) 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 150 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 75th 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.