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PeerBasis
Compensation Comparability Determination

Top Flight Elite

Executive Director / CEO

EIN 900802029
CA · NTEE N60
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Christoper Mcswain, Executive Director / CEO ($33,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,014 total compensation of comparable organizations → $144,360 $33,000
$14,90010th
$19,27925th
$49,053Median
$68,34575th
$114,78890th
$33,000This org · 38th
p10$14,900
p25$19,279
p50$49,053
p75$68,345
p90$114,788
$33,000

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

OrganizationStateTotal revenueTotal compSource
NorcalathleticsCA $432,060$8,741 990
La Storm Youth SportsCA $442,600$66,525 990
Amateur Athletic Union Of The United States IncCA $422,422$51,342 990
South Bay Nfinity Volleyball ClubCA $418,514$46,763 990
We Are Volleyball EliteCA $453,711$136,669 990
Bulldogs Inline Hockey ClubCA $411,736$14,800 990
Football Alliance IncCA $482,138$30,038 990
West Valley Drive BasketballCA $387,446$144,360 990
Capo Boxing Gym IncCA $492,230$53,536 990
San Francisco Juniors Volleyball ClubCA $502,252$17,055 990
Samba Futsal FoundationCA $366,927$88,926 990
Firecrackers LelesCA $363,157$15,000 990
Sports For Exceptional AthletesCA $354,331$68,952 990
San Diego Rhythms IncCA $345,623$136,500 990
Norcal Flag FootballCA $345,376$41,181 990
310 Sports AcademyCA $338,551$18,705 990
Mens Collegiate LacrosseCA $536,413$21,000 990
Rugby Norcal IncCA $330,731$61,917 990
BeachvolleyballcampscomCA $324,575$24,000 990
Paralyzed Veterans Of AmericaCA $320,743$93,076 990
Angels-murphys-arnold Boosters Club IncCA $316,809$7,014 990
Community Sports Foundation IncCA $315,020$15,750 990
Santa Barbara Water Polo Club IncCA $309,215$58,131 990
Inter Tribal Sports IncCA $562,698$44,908 990
Foundation For Interscholastic YouthCA $587,796$61,000 990

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 CA 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted38th

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 (Christoper Mcswain) 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 26 similarly situated organizations (Same NTEE sector (N60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,000 is reasonable (approximately the 38th 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.