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PeerBasis
Compensation Comparability Determination

Police Activities League Of Bridgeport Inc

Executive Director / CEO

EIN 066040051
CT · NTEE O200
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael J Marella Jr, Executive Director / CEO ($46,960) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael J Marella Jr — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,150 total compensation of comparable organizations → $150,305 $46,960
$7,15210th
$19,28425th
$38,869Median
$54,30675th
$69,52890th
$46,960This org · 62nd
p10$7,152
p25$19,284
p50$38,869
p75$54,306
p90$69,528
$46,960

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 CT 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
Operation Unite New York Inc NY$174,409 Executive Director $60,000 $54,718 2025
Denver Police Activities League CO$165,009 Executive Di $151,312 $150,305 2024
Battleground Skate House Youth Cent MI$174,629 Executive Director $30,793 $33,898 2023
Rock Of Christ Youth LA$164,970 Secretary/tr $30,000 $34,221 2024
Forest Avenue Outreach IA$164,410 Executive Director $71,435 $81,028 2024
Cuyuna Range Youth Center Inc MN$162,569 Accountant $6,850 $7,011 2024
Be A Mentor Inc SC$181,862 Executive Di $44,340 $49,335 2023
Hbcus Outside Incorporated NC$182,982 Executive Director $40,000 $42,816 2024
Going The Distance Adventure FL$156,311 Ceo/trustee $51,000 $49,633 2024
Fern Creek Babe Ruth League Inc KY$156,090 President & Board Member $2,490 $2,772 2024
Tw Quarter Circle Ranch Ministries SC$184,057 Ministry Dir $28,800 $32,045 2023
Boys And Girls Club Of Malvern & Hot Spring County Inc AR$185,721 Executive Director $45,184 $54,169 2023
Community Learning Academy NY$189,578 Executive Dir. $14,300 $13,782 2023
Vallejo Police Activities League Inc CA$149,303 Executive Director $9,600 $8,588 2024
Brown Girls Code GA$149,010 Founder & Ceo $65,000 $69,705 2023
Elevate St Louis MO$148,546 Ex Officio $92,717 $104,736 2023
Fannin Community Foundation Inc TX$191,097 Director-staff $37,692 $39,059 2024
Sigma Delta Pi SC$148,133 Executive Di $7,792 $8,421 2024
Hana Youth Center HI$199,970 Exec Dir $52,154 $49,801 2023
The Lovelife Foundation CA$202,869 Director/chairman $21,276 $19,594 2023
The Kid's Ranch Inc WI$203,492 Executive Director Thru March $23,862 $26,579 2023
El Centro Police Activities League CA$203,911 Executive Director $47,500 $43,746 2023
Green River Outreach For Wilderness WY$207,601 Camp Director $38,521 $42,732 2024
Loaves And Fishes Ministry Inc NC$208,558 Executive Director $48,960 $52,407 2024
Boys And Girls Club Of Pleasants Co WV$209,604 Executive Director $51,876 $59,906 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default62nd
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted60th

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 (Michael J Marella Jr) 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 52 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,960 is reasonable (approximately the 62nd 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.