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PeerBasis
Compensation Comparability Determination

Journeyman Basketball

Executive Director / CEO

EIN 020530424
NH · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jon P Sanborn, Executive Director / CEO ($65,125) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jon P Sanborn — reported title “PRESIDENT/TR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$857 total compensation of comparable organizations → $140,508 $65,125
$7,47110th
$10,60225th
$23,849Median
$64,95075th
$109,07890th
$65,125This org · 74th
p10$7,471
p25$10,602
p50$23,849
p75$64,950
p90$109,078
$65,125

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 NH 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
Westlake Youth Basketball Association TX$312,023 Co-executive Director $24,000 $25,254 2024
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $10,602 2024
West Chester Hoops PA$307,833 President $65,800 $69,025 2024
Powerhouse Sports Corporation IL$297,329 President $17,000 $18,100 2023
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $9,067 2025
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $46,227 2023
Goldies Youth Sports CA$285,004 President $125,000 $113,543 2024
Basketball Maui HI$362,521 Executive Di $113,756 $110,299 2023
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $18,665 2025
3 And D Hoops Inc OR$272,539 Director $18,000 $17,584 2024
Youth Athletic Foundation TN$371,755 Executive Dir. $75,000 $82,929 2024
Rocklin Girls Fast Pitch Softball CA$374,134 Umpire-in-chief $943 $857 2024
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $7,885 2024
Torch Sports Inc CA$379,967 President $94,952 $86,249 2024
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $8,737 2023
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $22,444 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $17,451 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $17,885 2023
Wake County Basketball Association NC$388,410 President $97,008 $108,554 2023
Halo Sports Inc NC$392,210 Director $83,557 $90,820 2024
Am3n AL$251,376 President / Executive Dire $24,500 $28,665 2023
Yanders Law MO$250,255 Secretary $60,570 $67,484 2024
Texas Tar Heels Basketball Academy Inc TX$395,107 President $52,083 $56,423 2023
Minnesota Fury MN$247,220 Owner $38,200 $39,706 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $7,708 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH cost of living and 2023 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 NH 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 default74th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted74th

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 (Jon P Sanborn) 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 38 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,125 is reasonable (approximately the 74th 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.