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PeerBasis
Compensation Comparability Determination

William Flynn Foundation

Executive Director / CEO

EIN 933913017
PA · NTEE N6A
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wayne Morrison, Executive Director / CEO ($37,680) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$791 total compensation of comparable organizations → $100,605 $37,680
$4,08010th
$13,39325th
$47,360Median
$63,64975th
$73,84290th
$37,680This org · 42nd
p10$4,080
p25$13,393
p50$47,360
p75$63,649
p90$73,842
$37,680

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
Scott Robertson Memorial Junior Golf VA$256,195 Executive Director $70,168 $69,945 2023
Indian River Golf Foundation Inc FL$259,120 President $46,000 $43,333 2024
Haskins Foundation Inc GA$261,222 Executive Director $96,245 $97,041 2024
Sweetwater Country Club Inc ND$230,540 President $7,620 $8,385 2024
Bluegrass Golf Foundation Inc KY$268,992 Executive Director $55,849 $61,946 2023
Youth Golf Of Howard County Inc MD$272,092 Executive Director $4,000 $3,750 2024
San Joaquin Junior Golf Foundation CA$274,698 Executive Director $37,500 $33,431 2023
North East Florida Senior Golf Association Inc FL$222,750 President $840 $791 2024
Usa Golf Federation Inc FL$275,000 Executive Director $40,083 $38,875 2023
Mississippi Seniors Golf Association LA$220,785 President $800 $883 2024
Monterey Peninsula Junior Golf CA$220,634 Executive Director $17,395 $15,062 2024
Michigan Seniors Golf Association MI$210,377 Executive Director $52,500 $54,339 2024
Caddies For Kids TX$209,160 President $51,240 $51,398 2024
Aspen Junior Golf Foundation Inc CO$202,585 Executive Dir $53,442 $51,387 2024
Kids Golf Foundation Of Illinois IL$296,524 Fund Manager $73,658 $74,761 2023
The Touchstone Golf Foundation CA$297,465 Treasurer/executive Direct $20,587 $17,826 2024
East Bay Golf Foundation CA$298,522 Executive Director $64,899 $57,856 2023
Lcc Recreation Association Inc VA$193,905 General Manage $28,000 $26,411 2025
Operation Game On CA$318,804 President & Ceo $82,800 $71,696 2024
The First Tee Of Benton Harbor Inc MI$324,207 Executive Director $97,200 $100,605 2024
Southwest Seniors Golf Association AZ$172,196 President (Fall 2022 To Present) $6,500 $6,454 2023
A Better Shot Foundation Inc FL$338,260 Secretary $5,000 $4,850 2023
Aiken Junior Golf Foundation SC$351,994 Exec. Director $65,727 $68,759 2024
The Yakima Youth Golf Organization WA$372,775 Program Director $58,000 $52,072 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 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 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted42nd

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 (Wayne Morrison) 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 24 similarly situated organizations (Same NTEE sector (N6A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,680 is reasonable (approximately the 42nd 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.