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PeerBasis
Compensation Comparability Determination

Naples Flag Football League Inc

Executive Director / CEO

EIN 852886151
FL · NTEE N99
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Simon Gluckman, Executive Director / CEO ($74,750) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,559 total compensation of comparable organizations → $173,141 $74,750
$8,82510th
$29,54725th
$62,271Median
$80,94675th
$105,23790th
$74,750This org · 68th
p10$8,825
p25$29,547
p50$62,271
p75$80,946
p90$105,237
$74,750

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

OrganizationStateTotal revenueTotal compSource
BlackpackersCO $397,798$85,542 990
Girls On The Run West MichiganMI $394,987$75,771 990
Diamond Barwalnut Valley Soccer League IncCA $394,617$22,549 990
Elite Aquatics Sports Team IncCA $403,657$37,930 990
Chestnut Hill Fathers ClubPA $393,517$23,184 990
Athletic Equipment ManagersVA $405,686$70,205 990
Knoxville Flyers IncTN $408,595$2,543 990
Cm Baseball LeagueAZ $386,571$79,052 990
Inclusive Sports And Fitness IncNY $381,526$46,715 990
The New Way Circus Center IncNY $380,251$141,303 990
Completely PristineTN $376,080$38,632 990
Girls Leading GirlsCA $376,064$72,588 990
Southern Homestead Soccer Academy IncFL $422,979$41,464 990
Still I RunMI $426,743$69,368 990
Oregon Sports Action IncOR $365,992$63,371 990
Fit Houston IncTX $364,566$108,081 990
Women Of Oz NwaAR $434,474$60,604 990
Amateur Athletic Union Of The Club South VolleybalTX $360,732$57,387 990
Clipped In For LifeCA $438,246$71,060 990
Boston Taekwondo Project IncMA $439,323$82,192 990
Coon Rapids Mat Bandits WrestlingMN $439,786$88,379 990
Union Cultural CenterWA $355,661$63,111 990
Lake County LightningIL $355,598$33,544 990
East Side Riders Bike ClubCA $351,579$30,245 990
Little East Conference IncRI $446,666$98,953 990

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 FL 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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted67th

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 (Simon Gluckman) 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 66 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,750 is reasonable (approximately the 68th 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.