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PeerBasis
Compensation Comparability Determination

412 Sports Ministries

Executive Director / CEO

EIN 923694068
PA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Davis, Executive Director / CEO ($15,625) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,508 total compensation of comparable organizations → $94,609 $15,625
$2,35510th
$5,19425th
$15,104Median
$28,27175th
$45,40890th
$15,625This org · 52nd
p10$2,355
p25$5,194
p50$15,104
p75$28,271
p90$45,408
$15,625

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 PA 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
Woodland Amateur Hockey Association MN$57,760 Gambling Man $20,433 $19,665 2024
Bridge Builders Alabama AL$61,080 Executive Director $41,200 $44,633 2023
United Services Youth Inc NC$54,655 Program Facilitator $91,310 $94,609 2023
Coal City Colts Inc WV$53,919 President $1,855 $2,014 2023
Kirk Horn Music Fund OH$53,459 Music Director $17,750 $18,852 2023
Leborne Development AR$51,962 President $13,400 $15,104 2023
Atlanta Cares Mentoring Movement Inc GA$65,108 Member $10,100 $9,891 2024
Arkwings Foundation TN$65,769 Director $5,100 $5,376 2023
Texas Children In Nature TX$65,928 Sarah Coles $19,737 $19,230 2024
Community Works Youth Development CA$50,000 President & Ceo $3,000 $2,523 2024
Embrace Her Legacy Foundation NY$49,484 Ceo And Chair Of The Board Of Directors $30,274 $27,432 2023
Bethlehem Youth Court Inc NY$49,186 Director $39,360 $35,665 2023
Club 100 Charitiesinc FL$68,113 Director $5,800 $5,307 2024
Anahuak Youth Sports Association CA$48,323 President $6,040 $5,080 2024
A Leadership Journey RI$47,994 Program Manager $6,841 $6,224 2025
A Place Of Refuge MI$47,815 Director $12,000 $12,064 2024
Fresh MD$47,190 Executive Director $25,000 $23,438 2023
Reclaiming Americas Communities Through Empowermen CA$46,500 Chief Executive Officer $37,211 $32,221 2023
Readers Are Leaders VA$46,193 President $5,000 $4,841 2023
Serious Ju Ju Skate Works Inc MT$71,814 Executive Director $27,725 $29,109 2024
Royal Youth Dance Ensemble Incorporated TN$73,153 Executive Director $9,000 $9,486 2023
Rebuild Yourself Inc FL$77,795 Secretary $1,648 $1,508 2024
Kaulu I Ka Pono Academy HI$81,165 Secretary $67,220 $57,107 2025
Victor Cruz Foundation Inc NJ$82,121 Executive Director $30,000 $26,089 2024
Strictly Soccer Futbol Club Inc FL$83,564 President $2,300 $2,104 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default52nd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted52nd

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 (Matthew Davis) 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 27 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,625 is reasonable (approximately the 52nd 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.