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PeerBasis
Compensation Comparability Determination

Leahi Soccer Club

Executive Director / CEO

EIN 990260640
HI · NTEE N64
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Nagamine, Executive Director / CEO ($14,500) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Nagamine — 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

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$251 total compensation of comparable organizations → $101,779 $14,500
$2,33110th
$6,06925th
$16,250Median
$42,92975th
$71,57690th
$14,500This org · 46th
p10$2,331
p25$6,069
p50$16,250
p75$42,929
p90$71,576
$14,500

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 HI 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
Flathead Rapids Inc MT$218,887 Executive Director $7,462 $9,249 2023
Hilton-parma Soccer Club Inc NY$219,319 President $5,000 $5,046 2024
Surge International OR$219,787 President $89,122 $92,442 2024
Joga Bonito CA$216,746 Ceo $39,240 $37,846 2024
Mansfield Soccer Association TX$220,500 President $6,450 $7,206 2024
Indy Genesis Ltd IN$220,892 President $12,000 $14,134 2024
Northeast La Soccer Association LA$221,648 Director $26,897 $32,228 2025
Football For The World Foundation Usa NE$215,086 Exec. Director/president $70,000 $86,577 2023
Futbol Club Of Cary Inc NC$215,066 President $48,000 $55,396 2024
Wayne County United Soccer Club NC$214,370 Director Of Coaching $35,000 $39,352 2025
Regional Club League WA$213,825 Rcl Commissioner $43,333 $43,333 2024
Huron County Youth Soccer Club OH$223,412 Executive Di $34,375 $40,666 2024
Power Evolution Fc Inc CA$223,731 Pres & Ceo $79,336 $78,777 2023
Minneapolis City Sc MN$224,420 Sporting Director $2,313 $2,628 2023
Chico Youth Soccer League CA$212,376 Secy/exec Dir $44,375 $41,695 2025
United Nations Soccer League CA$224,677 Carballo $28,800 $28,598 2023
Upper Valley Soccer Foundation ID$211,052 President $520 $636 2023
Plainfield Soccer Association IL$226,352 Vice President Of Finance $18,488 $20,301 2024
Paramus United Soccer Club NJ$209,567 Vice President $12,500 $12,466 2024
Stetson Futbol Association Inc FL$209,332 Director Of Coaching & Player Development $22,500 $23,000 2025
Yellowstone Soccer Association MT$227,779 Executive Director $49,606 $59,725 2024
North Royalton Soccer Club OH$208,487 Rec League Director, Sponsors Coordinator And Paid Coach $2,805 $3,417 2023
Stillwater Soccer Association Inc OK$228,462 Director Of Coaching $22,600 $27,796 2024
Illinois Soccer Referee Committee IL$230,765 Statedirassessments $16,615 $18,245 2024
Peak Sports Academy IA$206,110 Director Of Coaching $10,237 $13,417 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default46th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted46th

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 (Michelle Nagamine) 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 112 similarly situated organizations (Same NTEE sector (N64), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,500 is reasonable (approximately the 46th 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.