Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Webfoot Juniors Volleyball Club

Executive Director / CEO

EIN 931258357
OR · NTEE N60
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Martine Wodke, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 181 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

181 organizations qualified on sector, size, and geography 181 within the band form the benchmarked peer set.

Distribution of comparable compensation

$513 total compensation of comparable organizations → $181,825 $40,000
$6,98010th
$21,43125th
$51,015Median
$81,45175th
$112,11990th
$40,000This org · 40th
p10$6,980
p25$21,431
p50$51,015
p75$81,451
p90$112,119
$40,000

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 OR 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
North Cincinnati Classics Inc OH$469,545 Director $29,500 $33,645 2024
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $9,124 2024
Crossroads Volleyball Inc IN$472,508 Director $22,150 $25,153 2024
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $70,452 2023
Spike Frog Volleyball TX$464,402 President $60,000 $64,630 2024
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $74,879 2024
Bloomington Athletic Association MN$459,103 Admin $44,108 $48,318 2023
Off The Ropes CO$458,966 Director $104,532 $111,122 2023
Dragon Elite Baseball Club WA$479,719 Ceo $58,000 $55,917 2024
Catalyst Volleyball Inc TX$457,259 Director $79,200 $83,113 2025
Sheriffpolice Activities League Of Memphis And Shelby County TN$481,443 Chief Visionary Officer $17,475 $19,780 2024
Football Alliance Inc CA$482,138 Treasurer $30,833 $27,931 2025
Girls In Cooperation Gymnastic Training Center Inc PA$483,042 President $41,533 $45,918 2023
Twin Ports Gymnastics Club Inc WI$483,141 Gym Director $63,075 $69,105 2025
We Are Volleyball Elite CA$453,711 President $136,669 $127,080 2024
Spartanburg United Soccer Academy SC$448,204 Director $60,000 $67,403 2024
Sodak Junior Volleyball Inc SD$447,458 Club Director - President $36,561 $42,330 2025
The Oakdale Athletic MN$491,120 Gambling Man $84,443 $92,503 2023
Capo Boxing Gym Inc CA$492,230 President $52,000 $49,780 2023
Boco Volleyball Athletic Club Corp CO$492,571 Vice President $2,004 $2,016 2025
Russell Mill Swim And Tennis Club Inc MA$493,844 President $1,150 $1,146 2023
Memphis Youth Athletics Inc TN$443,471 Executive Di $80,882 $91,550 2024
North Carolina Elite Volleyball Clu NC$442,919 Director/pre $19,498 $21,694 2024
La Storm Youth Sports CA$442,600 President $60,000 $55,790 2024
Girls On The Run Of The Grand Valley CO$437,460 Executive Director $55,000 $55,326 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default40th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted40th

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 (Martine Wodke) 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 181 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 40th 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.