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PeerBasis
Compensation Comparability Determination

Mahtomedi Youth Lacrosse Association

Executive Director / CEO

EIN 261173780
MN · NTEE N66
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Narrow, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 15 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

Benchmarked executive: Mike Narrow — reported title “BOYS VARSITY COACH”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,225 total compensation of comparable organizations → $101,784 $1,000
$12,33810th
$24,45625th
$43,538Median
$72,84175th
$83,73890th
$1,000This org · 0th
p10$12,338
p25$24,456
p50$43,538
p75$72,841
p90$83,738
$1,000

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 MN 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
Montgomery County Tennis Association MD$178,958 Executive Director $32,083 $29,485 2024
River Cities Tennis Association IA$165,648 Executive Di $25,884 $27,859 2024
Greater Pottstown Tennis & Learning PA$196,238 Exec Directo $73,980 $72,521 2024
Bucks County Tennis Association PA$151,911 President Also Pr And Registration $20,000 $20,185 2023
Sandhills Sandsharks Inc NC$211,539 Head Coach $55,995 $58,554 2023
Rochester Community Squash Inc NY$215,860 Executive Director $111,300 $101,784 2023
Firehawks Lacrosse Club CA$217,338 Former Executive Director $27,308 $22,582 2025
Dna Tennis Foundation Of Central Texas TX$221,978 President $1,246 $1,225 2024
John Jay Youth Lacrosse NY$135,439 President $8,000 $7,106 2024
Urban Squash Twin Cities MN$227,290 Executive Director $86,488 $84,007 2024
Indianapolis Tennis And IN$124,029 Chairman Of $42,000 $43,538 2024
South Atlanta Community Tennis GA$237,219 Ceo/executive Director $25,875 $26,330 2023
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $83,334 2024
Kids On The Ball Inc VT$248,626 Chairman $55,702 $56,740 2023
Junior Tennis Foundation Inc NY$249,993 Executive Director & Ceo $80,000 $73,160 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 (Mike Narrow) 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 15 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 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). 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.