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PeerBasis
Compensation Comparability Determination

Texas Kingdom Christian Sports

Executive Director / CEO

EIN 993102774
TX · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Finnell, Executive Director / CEO ($8,250) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $132,252 $8,250
$2,57410th
$7,22725th
$17,265Median
$40,18875th
$60,00490th
$8,250This org · 27th
p10$2,574
p25$7,227
p50$17,265
p75$40,188
p90$60,004
$8,250

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 TX 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
Girls On The Run Of Middle Tennessee TN$164,935 Executive Dir. $25,149 $25,746 2025
Transcend Foundation CA$161,957 Executive Dir. $36,500 $32,439 2023
Skating Club Of Andover Inc MA$159,247 President $5,120 $4,735 2023
Vail Volleyball Club CO$172,602 Executive Di $25,564 $25,229 2023
Mackinac Horsemen's Association MI$177,685 Executive Director $9,486 $10,077 2023
Idaho Regional Robotics Inc ID$151,328 Secretary $25,000 $26,586 2024
New Jersey Soccer Association NJ$179,663 Executive Director $49,107 $42,701 2025
Club 4-u Sports Inc FL$147,269 Vice President $12,000 $11,270 2024
Hab CO$144,437 Dir Of Program $67,500 $66,616 2023
Cape Cod Challenger Club Inc MA$185,820 Director $52,000 $48,093 2023
East Coast Elite Volleyball Club Inc MD$143,711 Director And Coach $12,940 $12,094 2024
Us Backgammon Association Inc MN$187,908 Member Services $13,350 $13,187 2024
Optimist Club Of Fort Worth Youth Fund Inc TX$142,141 Treasurer $9,000 $9,266 2023
Great Lakes Regional Field Hockey MI$139,734 Executive Di $45,000 $46,433 2024
Pro Vision Foundation WA$191,046 Executive Di $46,250 $41,395 2024
Encinitas Mustang Lacrosse Inc CA$191,412 Director, President $5,000 $4,205 2025
Glenwood Springs Youth CO$191,450 Director $29,307 $28,093 2024
Huns Rfc TX$194,811 Director Or $4,000 $4,000 2024
Sac Area Sports Inc CA$134,383 President $20,000 $17,265 2024
Southside Swarm Volleyball Club Inc MO$196,383 Director $49,500 $52,412 2024
Edina Lacrosse Association MN$196,464 Director Of Girls Coach & $4,240 $4,188 2024
Allegro Dancers Inc CA$196,849 Assistant Treasurer $3,017 $2,681 2023
Youth Life Skills Fore Greater El Paso TX$197,990 Executive Director $42,319 $43,569 2023
West Berkeley Foundation For Community CA$198,352 Executive Director $26,747 $23,089 2024
Asheville-biltmore Volleyball Academy And Youth Athletic Associa NC$202,788 President/exec Dir $26,069 $26,928 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default27th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Susan Finnell) 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 85 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,250 is reasonable (approximately the 27th 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.