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PeerBasis
Compensation Comparability Determination

Sudbury Youth Basketball Inc

Executive Director / CEO

EIN 010731280
MA · NTEE O50
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kate Trainor, Executive Director / CEO ($11,840) against every comparable organization that fit the selection criteria — 498 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

498 organizations qualified on sector, size, and geography 498 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21 total compensation of comparable organizations → $177,241 $11,840
$14,36810th
$35,08625th
$61,733Median
$84,79075th
$110,13490th
$11,840This org · 8th
p10$14,368
p25$35,086
p50$61,733
p75$84,790
p90$110,134
$11,840

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 MA 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
First Serve Tulsa Foundation OK$280,097 Executive Director $46,697 $57,221 2025
The Color A Positive Thought Organ CT$277,250 President $25,100 $27,676 2023
New York State Association For Infant Mental Health Inc NY$280,226 Executive Director $58,292 $60,168 2024
Mothers Love Learning Center MS$280,685 Director $24,213 $30,804 2024
Truly Valued Inc FL$280,899 Ceo $75,000 $80,480 2024
Clear Creek Rock House CO$281,000 Executive Director $62,911 $70,941 2023
A Fair Shake For Youth Inc NY$276,311 Exec Director $85,000 $87,736 2024
South Broadway Art Project MO$275,501 Office Manager $11,563 $14,403 2023
Joshuas Camp Corporation WI$282,047 Camp Director $45,500 $54,279 2024
Urbanpromise Arkansas Inc AR$282,639 Executive Director $45,835 $60,588 2023
Youth Celebrate Diversity CO$274,583 Executive Di $92,814 $99,038 2025
Essex Chips Inc VT$282,988 Executive Director $77,461 $89,058 2024
Seeds In The Middle Inc NY$283,237 Director $144,000 $148,634 2024
Badger Association For Athletic Develop CA$283,416 President & Ceo $45,500 $44,879 2024
School Of Unity And Liberation CA$283,558 Executive Dir. $76,013 $77,190 2023
Parks Community Support Services Inc LA$283,953 Director $40,800 $52,834 2023
Connections 4 Kids CO$284,091 Executive Director $91,629 $97,774 2025
Girls On The Run Of Greater CA$273,329 Executive Dir. $75,923 $74,887 2024
I Am Academy MI$273,198 Director $50,615 $59,675 2024
Citizen Scholars Institute Inc SC$272,860 Executive Director $75,000 $92,014 2023
Ethos Volleyball Club TN$272,794 Director $70,000 $84,047 2024
The Children's Playhouse Inc NC$285,287 Executive Director $66,118 $76,025 2025
100cameras NY$285,412 Ceo $28,793 $29,720 2024
You Are Beautiful People Inc NY$271,834 Executive Di $82,500 $85,155 2024
Youth Activism Project MD$285,671 Chief Executive Officer $102,246 $109,189 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2025 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 MA 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 default8th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted8th

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 (Kate Trainor) 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 498 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,840 is reasonable (approximately the 8th 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.