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PeerBasis
Compensation Comparability Determination

Des Moines Soccer Club

Executive Director / CEO

EIN 850690234
IA · NTEE N64
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of James Spiller, Executive Director / CEO ($11,040) against every comparable organization that fit the selection criteria — 166 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

166 organizations qualified on sector, size, and geography 166 within the band form the benchmarked peer set.

Distribution of comparable compensation

$171 total compensation of comparable organizations → $149,475 $11,040
$4,42010th
$16,75425th
$41,232Median
$59,75175th
$80,27990th
$11,040This org · 21st
p10$4,420
p25$16,754
p50$41,232
p75$59,751
p90$80,279
$11,040

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 IA 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
Hernando Soccer Club Inc FL$459,870 President $5,400 $4,500 2024
West Florida Soccer Club Inc FL$463,075 President $950 $792 2024
Ac Inspire PA$455,175 President $52,450 $46,399 2024
Fff Academy Inc FL$450,849 Officer $74,000 $61,668 2024
Cyclone Soccer Hollywood Inc FL$467,992 President $53,000 $44,167 2024
Wilmington Soccer Academy NC$469,581 President Treasurer $53,750 $49,267 2024
Future Soccer Inc NE$448,842 President $77,371 $73,821 2024
North Carolina Rush Triad Soccer Club Inc NC$472,369 Vice President - Operations $61,291 $57,839 2023
Essex County Youth Soccer Association MA$472,877 Referee Assignor $30,500 $24,313 2024
Bridge City Soccer Academy OR$478,987 President & Executive Director $63,935 $54,226 2023
Real Billings Fc MT$439,012 Director Registrar $17,000 $16,256 2024
Mchenry Area Soccer Federation Inc IL$438,126 Director $1,055 $920 2024
New Mexico Soccer Academy Inc NM$437,643 Girls Director $51,000 $50,097 2023
Sanford Area Soccer League NC$437,580 Executive Di $19,050 $17,461 2024
Sporting Fc Inc CA$437,078 Cfo $57,936 $44,379 2024
Northern New Mexico Soccer NM$482,064 Executive Di $48,771 $47,908 2023
Capital Soccer Club Inc VT$483,640 Dir Of Admin $67,383 $60,165 2024
Dillsburg Area Soccer Club PA$484,650 Member At La $6,740 $6,139 2023
Inter-united Soccer Club Corporation FL$433,580 President $6,250 $5,209 2024
America Fc Inc MA$433,575 President $37,735 $30,080 2024
Southwest Soccer Club CA$432,946 Ceo $70,000 $57,468 2022
Champlain Valley Educator Development VT$485,885 Executive Director $108,280 $99,537 2023
Mcfarland Soccer Club Inc WI$431,250 Field Coordinator $6,185 $5,731 2024
Niskayuna Soccer Club Inc NY$487,589 Coaching Coordinator $10,250 $8,004 2025
Pelada Football Academy OR$430,654 Executive Director $60,270 $49,651 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default21st
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted21st

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 (James Spiller) 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 10, 2026, comparing compensation against 166 similarly situated organizations (Same NTEE sector (N64), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,040 is reasonable (approximately the 21st 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 10, 2026.