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PeerBasis
Compensation Comparability Determination

Big Apple Basketball

Executive Director / CEO

EIN 113572205
NY · NTEE N62
FY ending 2023-10-31
June 9, 2026

This analysis benchmarks the total compensation of Jason Curry, Executive Director / CEO ($65) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$631 total compensation of comparable organizations → $256,936 $65
$1,44210th
$4,82125th
$20,009Median
$34,22775th
$142,06390th
$65This org · 0th
p10$1,442
p25$4,821
p50$20,009
p75$34,227
p90$142,063
$65

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Braham Area Committee For KidsMN $22,205$6,373 990
De Deacon Football ClubNC $21,557$13,328 990
Stowe Jazz Festival LtdVT $21,429$19,237 990
Buckeye Club IncOH $26,084$4,304 990
Highpointers Foundation IncCO $26,988$1,061 990
2026 Special Olympics Usa GamesMN $27,286$156,151 990
WrestlMO $19,428$33,991 990
Saris Bike Parks For Kids Foundation IncWI $28,089$23,115 990
Usa Cornhole IncSC $28,444$20,781 990
Friends Of The Armory Foundation CorporationNY $28,513$29,096 990
Hockey LimitedMN $28,997$34,306 990
Interstates Rodeo AssociationIA $29,066$7,062 990
Iowa Intensity Youth Sports IncIA $29,219$10,375 990
South Louisville Babe Ruth IncKY $29,239$23,097 990
Western Pyrotechnic Association IncCO $17,825$631 990
Pennsylvania Sports Hall Of Fame IncPA $17,757$1,287 990
Rally CharlotteNC $17,623$256,936 990
Youth Rodeo AssociationTX $16,660$39,995 990
Champlin Park Baseball AssociationMN $16,286$96,677 990
Rhode Island Golf AssociationRI $31,202$147,106 990
Rise Athletics FoundationUT $31,997$2,832 990
Santa Fe Ski Team IncNM $32,485$2,976 990

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 NY 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Jason Curry) 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 22 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65 is reasonable (approximately the 0th 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). 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.