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PeerBasis
Compensation Comparability Determination

Watertown Youth Soccer Association

Executive Director / CEO

EIN 911787664
SD · NTEE N20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Shannon Elverud, Executive Director / CEO ($50,600) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Shannon Elverud — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$536 total compensation of comparable organizations → $135,247 $50,600
$4,49410th
$18,55025th
$43,890Median
$57,21975th
$75,58290th
$50,600This org · 61st
p10$4,494
p25$18,550
p50$43,890
p75$57,219
p90$75,582
$50,600

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
Delano Athletic Booster Club Inc MN$329,291 Treasurer $3,000 $2,686 2025
Ohio Mennonite Camp Association Inc OH$328,853 Director $46,753 $47,417 2023
Occohannock On The Bay Inc VA$336,537 Camp Directo $54,874 $49,278 2024
Edwardsville Arts Center IL$321,401 Executive Director $48,000 $43,890 2024
Big Academy IL$320,922 President & Ceo $57,257 $53,900 2023
Camp Eeshay Of Nj Inc NJ$341,460 Trustee $5,000 $4,152 2024
Red Bank Outdoor Academy CA$343,877 Secretary $24,750 $20,464 2023
Florida Foundation For Special FL$349,570 Chief Executive Officer $24,427 $21,973 2023
Camp Putnam Inc MA$352,128 Director $11,750 $9,567 2025
Salt Lake Climbers Alliance Inc UT$307,239 Executive Di $85,200 $81,102 2024
Central Oak Heights Association PA$306,112 Former Treasurer $1,400 $1,336 2023
Feliciana Retreat And Conference Center Inc LA$305,864 Executive Director $73,679 $75,457 2024
El Shaddai Retreat Center TX$354,006 President And Treasurer $15,230 $14,588 2023
Camp Opportunity Incorporated MD$305,621 Executive Director $110,000 $95,648 2024
Northern Lights Figure Skating Club Inc MN$304,434 Treasurer $599 $536 2025
Healing Farm Ministries SC$301,409 Executive Di $63,302 $61,421 2024
Catholic Camp & Conference Ministries AK$359,665 Executive Director $41,524 $38,014 2023
Barnyball WA$300,057 President $74,350 $63,739 2023
Recreation Unlimited CA$297,394 President $74,025 $59,451 2024
Nami Lehigh Valley PA$295,595 Executive Director $59,922 $57,219 2023
Camp Conquest TN$364,422 Founder And Ceo $45,625 $45,922 2023
Automobile License Plate Collectors MA$364,703 Secretary,co $13,500 $11,283 2024
Maine Youth Camping Foundation ME$364,753 Executive Director $79,996 $76,702 2023
Woods & Water Christian Retreat Inc OH$293,911 Executive Di $60,859 $59,951 2024
Pine Grove Fish & Game Protective Assoc PA$291,581 President $1,171 $1,086 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 default61st
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted56th

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 (Shannon Elverud) 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 89 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,600 is reasonable (approximately the 61st 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.