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PeerBasis
Compensation Comparability Determination

United States Bowling Congress Inc

Executive Director / CEO

EIN 900270279
HI · NTEE N70
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Dennis August, Executive Director / CEO ($10,500) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$230 total compensation of comparable organizations → $192,480 $10,500
$2,86810th
$8,91525th
$22,534Median
$40,62175th
$76,37890th
$10,500This org · 28th
p10$2,868
p25$8,915
p50$22,534
p75$40,621
p90$76,378
$10,500

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

OrganizationStateTotal revenueTotal compSource
Coastal Volleyball Academy IncFL $283,912$10,748 990
Skating Club Of Jackson HoleWY $289,962$40,684 990
Tohkon Judo Academy IncIL $280,833$54,904 990
South Shore Womens Hockey LeagueMA $276,882$245 990
Bismarck MarathonND $276,007$84,923 990
Los Angeles Organization Of UltimateCA $296,168$15,071 990
United States Bowling Congress IncND $274,063$23,668 990
Quadball IncNY $299,818$30,158 990
Central States Winter TournamentMO $269,844$18,269 990
Time To Shine United IncFL $302,913$12,963 990
North Dakota Rodeo AssociationSD $265,078$16,752 990
San Francisco Bay Area Sports Organizing CommitteeCA $308,510$40,508 990
Mdfc Legends UnitedTX $261,958$26,267 990
Usa Wrestling Of NdND $260,959$2,451 990
Hawaii Surfing AssociationHI $258,158$26,771 990
The Iowa State Pool PlayersIA $317,485$1,787 990
Casper Boxing ClubWY $253,546$44,161 990
National College Players AssociationCA $249,674$74,242 990
Real Racine Sports And EventsWI $322,497$11,651 990
Texas Fencing Academy IncTX $248,471$55,864 990
Idaho State Usbc Association IncID $248,148$6,364 990
Ocean Breeze Park Alliance IncNY $247,737$18,704 990
Niagara Swimming IncNY $247,056$8,711 990
Oregon Bicycle Racing AssociationOR $246,507$41,490 990
Midwest Womens Tournament IncIN $245,684$230 990

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 HI 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 default28th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted26th

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 (Dennis August) 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 69 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,500 is reasonable (approximately the 28th 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.