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PeerBasis
Compensation Comparability Determination

Phoenix After School Sports Inc

Executive Director / CEO

EIN 030481636
AZ · NTEE N66
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tony M Reyes, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tony M Reyes — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,553 total compensation of comparable organizations → $145,911 $42,000
$5,32810th
$39,36325th
$60,419Median
$88,87175th
$98,46690th
$42,000This org · 25th
p10$5,328
p25$39,363
p50$60,419
p75$88,871
p90$98,466
$42,000

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 AZ 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
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $91,035 2025
Greater Baltimore Tennis Patrons MD$353,220 President $85,486 $83,102 2024
Aspen Lacrosse Club CO$314,979 President $61,000 $60,820 2024
Sioux Falls Tennis Association SD$365,057 Director $2,000 $2,363 2023
Hamilton County Community Tennis Association Inc IN$371,102 Executive Director $133,066 $145,911 2024
Spring Branch Tennis Association TX$373,348 Executive Director $52,130 $54,222 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $43,257 2023
York Adams Community Tennis PA$389,165 Treasurer $41,662 $43,200 2024
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $5,657 2024
Atlanta Community Tennis Foundation GA$403,598 Executive Director $83,642 $87,448 2024
Washington Inner City Lacrosse DC$271,843 Executive Director $100,600 $94,504 2023
Junior Tennis Foundation Inc NY$249,993 Executive Director & Ceo $80,000 $77,388 2023
Kids On The Ball Inc VT$248,626 Chairman $55,702 $60,018 2023
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $88,149 2024
South Atlanta Community Tennis GA$237,219 Ceo/executive Director $25,875 $27,851 2023
Border Youth Tennis Exchange Inc AZ$450,473 Executive Director $130,273 $134,121 2023
Raleigh Tennis Association NC$463,614 Executive Di $41,818 $46,256 2023
Cptc Nfp IL$478,318 Director $1,475 $1,553 2023
First Serve Okc Foundation OK$478,799 Executive Director $78,433 $92,456 2023
Tre & Associates Inc NY$497,110 President $19,421 $18,248 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default25th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted25th

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 (Tony M Reyes) 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 20 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 25th 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.