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PeerBasis
Compensation Comparability Determination

Laguna Coast Volleyball Club

Executive Director / CEO

EIN 844430645
CA · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leif Hanson, Executive Director / CEO ($77,037) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$346 total compensation of comparable organizations → $197,278 $77,037
$2,00610th
$6,78825th
$18,628Median
$52,47575th
$75,01490th
$77,037This org · 91st
p10$2,006
p25$6,788
p50$18,628
p75$52,475
p90$75,014
$77,037

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
Askeo International WA$292,132 $14,001 $14,517 2024
Mayfield Kamper Klub WA$287,466 Vice President $2,000 $2,020 2025
Warwick Club NH$293,620 President $750 $782 2025
North Jersey Gun Club Inc NJ$294,062 Zultanky $21,640 $22,375 2024
Alexandria Clay Company VA$294,225 Presdient $32,500 $37,414 2023
Scottish Hills Recreational Club NC$296,251 President $580 $714 2023
Harmonie Singing Society PA$296,714 Treasurer $8,710 $10,059 2024
Indianapolis Bridge Center Inc IN$300,902 Manager $26,205 $32,948 2023
Sportsman Association Of Perry Co MO$301,208 President $20,463 $25,840 2023
Krewe Of Pontchartrain Inc LA$279,055 Pres/treas $6,000 $7,651 2024
Roswell Wine Festival Inc GA$301,854 President $78,495 $91,402 2024
Dc Mamba DC$302,800 President And Ceo $31,652 $33,116 2023
Wonder Girls Usa Inc NJ$304,677 Ceo $48,500 $50,148 2024
West End Fire Company No 3 Social PA$274,606 President $2,388 $2,758 2024
Soul Purpose Of New York Inc NY$307,312 Treasurer/director $5,000 $5,387 2023
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $27,329 2023
St Boniface Ushers Club PA$270,770 Manager $28,363 $33,723 2023
Newberry Independent Club PA$311,297 President $10,800 $12,841 2023
Gary Sportsmen Club IN$312,840 President $500 $611 2024
Northwest Sports Association WA$266,630 President $32,941 $35,163 2023
Monroe County Public School Athletic NY$315,818 President $23,690 $24,151 2025
Thompson Rod & Gun Club Inc CT$264,600 Fmr Treasure $6,625 $7,194 2024
Pilaguamish Community Club WA$318,090 Ranger $23,764 $25,367 2023
Polish Sharpshooters Club PA$262,478 President $1,975 $2,281 2024
Toyota Land Cruiser Association CO$262,453 Treasurer $6,000 $6,663 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 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 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 default91st
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted91st

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 (Leif Hanson) 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 94 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,037 is reasonable (approximately the 91st 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.