Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sodak Junior Volleyball Inc

Executive Director / CEO

EIN 882056533
SD · NTEE N60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kristina Newell, Executive Director / CEO ($36,561) against every comparable organization that fit the selection criteria — 182 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kristina Newell — reported title “Club Director - President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

182 organizations qualified on sector, size, and geography 182 within the band form the benchmarked peer set.

Distribution of comparable compensation

$443 total compensation of comparable organizations → $157,045 $36,561
$6,07310th
$17,67025th
$42,802Median
$67,96275th
$88,72490th
$36,561This org · 45th
p10$6,073
p25$17,670
p50$42,802
p75$67,962
p90$88,724
$36,561

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 SD 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
Spartanburg United Soccer Academy SC$448,204 Director $60,000 $58,218 2024
Memphis Youth Athletics Inc TN$443,471 Executive Di $80,882 $79,073 2024
North Carolina Elite Volleyball Clu NC$442,919 Director/pre $19,498 $18,738 2024
La Storm Youth Sports CA$442,600 President $60,000 $48,187 2024
We Are Volleyball Elite CA$453,711 President $136,669 $109,761 2024
Catalyst Volleyball Inc TX$457,259 Director $79,200 $71,785 2025
Girls On The Run Of The Grand Valley CO$437,460 Executive Director $55,000 $47,786 2025
Wyoming Amateur Hockey Association WY$437,389 Treasurer $6,500 $6,474 2024
Fairmont Youth Hockey Association MN$437,103 Treasurer $1,500 $1,343 2025
Off The Ropes CO$458,966 Director $104,532 $95,978 2023
Bloomington Athletic Association MN$459,103 Admin $44,108 $41,733 2023
Top Flight Elite CA$435,214 Ceo $33,000 $26,503 2024
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $64,673 2024
Jet Volleyball Club TX$433,950 Executive Director $19,896 $18,510 2024
Norcalathletics CA$432,060 President $8,741 $7,020 2024
Norge Ski Club IL$431,543 President $76,000 $69,492 2024
Live Red Foundation VA$431,244 Executive Director $58,846 $52,845 2024
Spike Frog Volleyball TX$464,402 President $60,000 $55,822 2024
Emerald Coast Volleyball Club FL$429,869 President $81,250 $70,991 2024
Winterland Ice Hockey Inc MO$429,496 President $45,000 $44,329 2024
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $60,851 2023
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $7,881 2024
City Lax Inc NY$427,181 President $100,000 $84,044 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $34,548 2024
North Cincinnati Classics Inc OH$469,545 Director $29,500 $29,061 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD cost of living and 2025 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 SD 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 default45th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted44th

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 (Kristina Newell) 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 182 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,561 is reasonable (approximately the 45th 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.