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PeerBasis
Compensation Comparability Determination

Sylvan Hills Booster Club

Executive Director / CEO

EIN 872561934
AR · NTEE O12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Erica Zermatten, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 548 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Erica Zermatten — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

548 organizations qualified on sector, size, and geography 548 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $144,178 $3,000
$8,32010th
$21,29325th
$41,571Median
$59,51075th
$74,46390th
$3,000This org · 4th
p10$8,320
p25$21,293
p50$41,571
p75$59,510
p90$74,463
$3,000

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 AR 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
Fannin Community Foundation Inc TX$191,097 Director-staff $37,692 $33,543 2024
Passport Atlanta Inc GA$191,635 Vp Of Operat $65,323 $60,158 2023
Pine City Youth Hockey Association MN$191,718 Director $3,350 $2,945 2024
Mission Youth Soccer League CA$190,340 League Director $73,983 $58,513 2023
Building All Children Inc OK$192,566 Executive Di $51,250 $50,205 2024
Community Learning Academy NY$189,578 Executive Dir. $14,300 $11,835 2023
Houston Contemporary Dance Company TX$193,231 Executive Di $30,000 $26,010 2025
Az Reach AZ$193,551 President $31,000 $26,523 2024
Celebrate Ministries Inc MI$189,084 President $67,613 $62,086 2024
Hammond Knights Inc LA$189,070 President $9,000 $9,077 2023
Victory Sports Outreach Inc SC$193,742 Executive Director $32,500 $30,164 2024
Middleman Skateboard Ministries Inc TX$194,013 General Manager- Board Memeber $115,421 $102,715 2024
Rebel Ventures PA$194,097 Executive Director $41,981 $43,113 2021
Youth With A Mission West Virginia WV$194,181 President $47,482 $44,558 2025
My 180 Youth Program Inc MO$194,644 Director $35,713 $33,651 2024
Medical Education Resources Initiative MD$194,784 Executive Director $127,213 $105,807 2024
Joi Community Outreach TX$187,441 Executive Director $1,000 $890 2024
Hope Outreach Ministries For Every-1 FL$195,263 Executive Dir. $4,400 $3,786 2023
Hands On Deck Incorporated WI$195,330 Vice President $60,169 $57,555 2023
Enjoy Life Education Inc MA$195,334 President $80,000 $65,845 2023
Buddy Baseball Inc FL$195,412 President $25,000 $20,894 2024
Summer Of Sass Inc MA$196,251 Executive Di $90,087 $72,020 2024
Mewe International Inc GA$196,714 President & Ceo $128,390 $114,847 2024
Boys And Girls Club Of Malvern & Hot Spring County Inc AR$185,721 Executive Director $45,184 $46,519 2023
Common Bond Basketball Club MI$184,574 President $46,000 $43,488 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default4th
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Erica Zermatten) 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 548 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 4th 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.