Illustrative sample — fictional clubs and example figures. Not a market benchmark.
Compensation-evidence brief · Prepared example

General Manager / COO compensation

Prepared for: Cedarbrook Country Club (fictional) · Regional peer set

01

Scope

This example brief profiles the reported pay of the top club executive (General Manager / Chief Operating Officer) across a peer set of five comparable clubs, matched on region and revenue scale (both drawn from the public filings). Every figure below is synthetic and shown only to demonstrate how a real brief is laid out. A commissioned brief draws its figures from the clubs’ own public Form 990 filings, cited to each.

02

Peer comparison

Peer club (fictional)MembersTotal revenueReported GM compComp year
Cedarbrook Country Club~ 640$14.2M$392kCY (example)
Highland Oaks Golf Club~ 520$11.8M$341kCY (example)
Marsh Point Club~ 710$16.9M$447kCY (example)
Windermere Hills CC~ 480$9.6M$298kCY (example)
Sterling Ridge Club~ 590$13.1M$366kCY (example)
03

Where the role sits

25th percentile
$341k
Median
$366k
75th percentile
$392k

Across this fictional peer set of five, reported GM compensation ranges from $298k to $447k, with a median of $366k. Five clubs is far too small to be a reliable benchmark — it is shown only to demonstrate structure. A commissioned brief builds the same distribution from a real, cited peer set.

04

How to read this

  • Form 990 Part VII reports each person's compensation on a calendar-year basis, which can differ from the club's own fiscal tax period, and is filed a year or more in arrears — so figures are historical, not current-year salary.
  • Reported compensation can bundle base pay, bonus, and deferred or other reportable amounts; the brief notes what each figure includes where the filing distinguishes it.
  • Peer sets are a judgment call. A commissioned brief states exactly which clubs were included and why, so you can weigh the comparison yourself.
  • These figures describe what peers reported paying. They do not establish a current salary or a recommended pay level.
05

Sources

In a commissioned brief, this section lists each peer club’s filing with its EIN, tax year, and the specific Form 990 line the figure comes from — so every number is traceable to a public document. No citations are shown here because the clubs and figures above are invented for illustration.

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