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PeerBasis
Compensation Comparability Determination

South Hills Wresting Academy Outreach

Executive Director / CEO

EIN 931600097
PA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matt Kocher, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matt Kocher — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,885 total compensation of comparable organizations → $105,943 $60,000
$9,90710th
$24,81125th
$39,520Median
$51,59875th
$84,84890th
$60,000This org · 80th
p10$9,907
p25$24,811
p50$39,520
p75$51,598
p90$84,848
$60,000

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 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
Hill Academy PA$308,492 Executive Director $23,784 $23,102 2024
West Chester Dance Works PA$322,940 Executive Director $28,025 $26,519 2025
Nica Nadadores Inc PA$269,883 President $27,225 $27,225 2023
Prodigy Preparatory PA$337,818 Ceo $70,000 $67,992 2024
Allegheny Youth Development PA$262,279 Executive Director $40,687 $39,520 2024
The Promise Center Of Homewood Inc PA$344,224 President $15,000 $14,570 2024
Advantage Lancaster PA$256,885 Executive Director $29,080 $29,080 2023
Open Door Abuse Awareness Prevention PA$248,263 Executive Director $109,072 $105,943 2024
Kings Academy Tyrone PA$246,239 Secretary $7,000 $6,799 2024
Chester Upland Youth Soccer PA$230,783 Executive Director $48,125 $46,744 2024
Training Leaders Through PA$378,216 Executive Di $4,000 $3,885 2024
Slater Family Network Foundation Inc PA$205,903 Executive Director $46,673 $45,334 2024
Aliquippa Impact Inc PA$408,510 Executive Director $58,118 $56,451 2024
Shadow Student Athlete Development Services Inc PA$435,674 Executive Director $41,009 $39,832 2024
Brothers And Sisters Emerging PA$452,617 President And Ceo $96,085 $96,085 2023

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 default80th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted80th

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 (Matt Kocher) 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 15 similarly situated organizations (Same NTEE sector (O50) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 80th 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.