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PeerBasis
Compensation Comparability Determination

Booger Fund

Executive Director / CEO

EIN 873235740
WA · NTEE N70
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Steve Westover, Executive Director / CEO ($100,000) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$555 total compensation of comparable organizations → $224,281 $100,000
$2,78210th
$11,24225th
$30,747Median
$90,83375th
$117,82790th
$100,000This org · 81st
p10$2,782
p25$11,242
p50$30,747
p75$90,833
p90$117,827
$100,000

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 WA 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
United States Bowling Congress Inc MO$482,219 President $1,647 $1,893 2024
Grass Hoppers Sports Inc WI$474,250 President $20,000 $23,330 2023
Aevolo Cycling Inc NY$485,349 Team Manager $65,000 $73,762 2021
Chicagoland Usbc Association IL$490,587 Association Mgr $63,672 $67,911 2024
Heartland Collegiate Athletic Conference IN$491,206 Commissioner $122,587 $144,392 2023
Southern California Intercollegiate CA$491,864 Executive Director $123,768 $119,371 2023
Tahoe Junior Freeride Series CA$495,865 Executive Dir. $66,985 $64,605 2023
Ohio Regional Training Center OH$502,522 Executive Di $138,436 $163,771 2023
New York State Usbc Inc NY$506,470 President $6,500 $6,373 2024
Indiana State Usbc Association Inc MI$446,266 President $1,899 $2,072 2025
Michigan Sports Alliance MI$441,332 Executive Director $4,835 $5,574 2023
Center For Movement Challenges Inc GA$439,166 Secretary $40,000 $43,633 2024
Usa Swimming Inc GA$435,384 Former Key Employee $27,500 $29,998 2024
The Greater Los Angeles Softball CA$433,216 Treasurer $592 $555 2024
Mat-su Baseball Inc AK$431,016 General Manager $117,109 $121,466 2024
Nebraska Usbc Association NE$430,190 Women's Tour $17,000 $19,836 2024
New York Track & Field Inc NY$429,762 First Vice President $1,942 $1,904 2024
Metro Area Tournament Committee ND$530,654 Secretary/treasurer $9,755 $11,315 2025
Georgia State Usbc Ba GA$427,103 Association Manager $10,000 $10,908 2024
Weva Inc NY$424,820 President $18,559 $17,725 2025
Treasure Island Sailing Center CA$538,128 Executive Dir. $102,192 $95,734 2024
Skyline Conference Inc NY$417,479 Retired Commissioner $89,997 $90,833 2023
California Usbc Association CA$417,199 Assn Mgr $15,833 $14,833 2024
Next Revolution Volleyball Corp VA$544,661 President/co Director $17,923 $18,775 2024
Team Ashburn Synchronized Skating Inc VA$414,449 President $9,000 $9,428 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default81st
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted77th

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 (Steve Westover) 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 73 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100,000 is reasonable (approximately the 81st 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.