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PeerBasis
Compensation Comparability Determination

Fairbanks Tennis Association

Executive Director / CEO

EIN 920155602
AK · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sabine Siekmann, Executive Director / CEO ($2,150) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sabine Siekmann — reported title “VICE PRESIDENT, TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$53 total compensation of comparable organizations → $102,526 $2,150
$4,31710th
$17,50725th
$33,126Median
$61,47675th
$72,97790th
$2,150This org · 4th
p10$4,317
p25$17,507
p50$33,126
p75$61,476
p90$72,977
$2,150

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 AK 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
Harbor Hoops Ltd NY$124,275 President $20,000 $18,361 2024
The Third Story Inc CO$125,746 President $70,391 $70,599 2023
Sunago Inc AZ$123,313 Secretary/ Manager $30,000 $29,312 2024
Arizona Kids Think Too AZ$122,515 Executive Dir. $83,016 $81,113 2024
Daytona Beach Sports Club Inc FL$127,128 President $1,000 $954 2024
Alliance Of Elite Youth Leadership TX$128,237 Excecutive D $68,309 $69,421 2024
Makaha Cultural Learning Center HI$128,555 President $21,008 $19,673 2023
Rip City Foundation MI$129,792 Secy Treas. $20,800 $21,812 2024
Color Outside The Lines OR$130,243 Executive Director $45,000 $43,711 2023
The Joey Arrietta Foundation OH$130,731 President/di $55,240 $61,197 2023
Project Impact South Bend Inc IN$130,858 Director $9,600 $10,286 2024
Girls On The Run Of Northeast Tn Inc TN$117,344 Executive Director $27,500 $29,368 2024
Nw Youth Power Early Learning GA$116,990 Employee $37,800 $38,614 2024
All4love MD$132,116 Executive Director $33,908 $33,158 2023
Lost Coast Camp CA$115,989 Executive Director $1,000 $903 2023
Knights Of Heroes Foundation CO$115,578 Fundraising Director $11,500 $11,203 2024
Academic Link Outreach Nfp WA$134,482 Vice President $52,002 $48,698 2023
Fishermenz Group Inc GA$113,372 Ceo $50 $53 2023
Fddoc Winners' Circle Inc LA$112,714 Project Dire $7,600 $8,753 2023
Boxwood Learning Center Inc NJ$136,522 Ceo $2,544 $2,376 2023
Providence Road Outreach Mission LA$112,148 Program Director $53,444 $59,789 2024
The Annual Hawaii Convention Inc HI$137,287 Secretary $4,500 $4,214 2023
Yo Art Inc SC$111,567 Executive Director $31,875 $34,782 2023
Student Angler Tournament Trail MN$138,036 President & Treasurer $4,000 $4,134 2023
The Parent Help Center Inc FL$110,838 Ceo $65,000 $62,037 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK cost of living and 2023 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 AK 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted4th

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 (Sabine Siekmann) 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 122 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,150 is reasonable (approximately the 4th 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.