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PeerBasis
Compensation Comparability Determination

Okanogan Valley Golf Club

Executive Director / CEO

EIN 910526485
WA · NTEE N6A
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Todd Gjesvold, Executive Director / CEO ($39,650) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,993 total compensation of comparable organizations → $133,112 $39,650
$21,04110th
$49,25425th
$81,016Median
$102,81875th
$127,30690th
$39,650This org · 22nd
p10$21,041
p25$49,254
p50$81,016
p75$102,818
p90$127,306
$39,650

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
Glendive Municipal Golf Course MT$425,804 Manager $66,335 $82,225 2023
Watson Links Mentors Foundation KS$423,064 Executive Director $107,650 $129,898 2024
Youth Development Corp Of Sw Ohio OH$439,977 Ceo $98,850 $116,940 2024
Westfield Golf Club Inc MN$402,215 Trustee $4,394 $4,993 2023
Fresno Youth Golf Association Inc CA$395,609 Executive Dir. $84,000 $81,016 2024
Morton Golf Foundation CA$387,297 Executive Director $25,966 $25,783 2023
Cityswing Foundation Inc DC$385,469 Chief Programs And Ops Officer $100,832 $98,830 2024
Tip Of The Mitt Junior Golf Association MI$385,067 Executive Director $92,643 $106,805 2024
North County Junior Golf Association CA$376,676 President $42,000 $40,508 2024
Golden Isles Leadership GA$486,270 Executive Di $63,500 $71,314 2024
The Yakima Youth Golf Organization WA$372,775 Program Director $58,000 $58,000 2024
Aiken Junior Golf Foundation SC$351,994 Exec. Director $65,727 $76,587 2024
Greater Wilmington Youth Initiative Inc NC$512,645 Executive Director $78,505 $90,602 2024
A Better Shot Foundation Inc FL$338,260 Secretary $5,000 $5,402 2023
Life Skills Fore The Youth Of CO$532,877 Chief Executive Officer $123,236 $131,986 2024
The First Tee Of Benton Harbor Inc MI$324,207 Executive Director $97,200 $112,059 2024
Operation Game On CA$318,804 President & Ceo $82,800 $79,859 2024
Iowa Pga Foundation IA$542,276 Executive Director $26,886 $32,881 2024
Womens South Carolina Golf Association SC$543,558 Exec Dir/ Cfo $74,852 $87,220 2024
Upstate Youth Development Foundation SC$551,808 Executive Director $110,959 $133,112 2023
East Bay Golf Foundation CA$298,522 Executive Director $64,899 $64,442 2023
The Touchstone Golf Foundation CA$297,465 Treasurer/executive Direct $20,587 $19,856 2024
Kids Golf Foundation Of Illinois IL$296,524 Fund Manager $73,658 $83,272 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted17th

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 (Todd Gjesvold) 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 23 similarly situated organizations (Same NTEE sector (N6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,650 is reasonable (approximately the 22nd 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.