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PeerBasis
Compensation Comparability Determination

Howard Youth Basketball Alliance

Executive Director / CEO

EIN 261893195
MD · NTEE N62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles B Dennison, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Charles B Dennison — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$963 total compensation of comparable organizations → $115,453 $12,000
$7,19510th
$12,94425th
$22,822Median
$43,03075th
$69,87490th
$12,000This org · 24th
p10$7,195
p25$12,944
p50$22,822
p75$43,030
p90$69,874
$12,000

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 MD 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
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $963 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $7,034 2024
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $43,030 2024
Hbsml Charitable Foundation OK$213,364 President $10,675 $12,944 2023
Distinxion Inc IN$229,195 President/ceo $23,350 $27,117 2023
Ncboa Inc CA$212,430 Secretary $1,500 $1,349 2025
Legends Basketballinc WI$231,266 At-large $2,000 $2,234 2024
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $25,945 2024
Valley Stars Basketball Academy CA$205,689 Executive Director $53,000 $50,398 2023
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $16,190 2024
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $10,780 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $7,837 2023
Networks Inc NC$197,832 President $73,150 $83,234 2023
Minnesota Fury MN$247,220 Owner $38,200 $40,374 2024
Illinois Irish Basketball Inc IL$192,281 President/ceo $28,000 $29,444 2024
Yanders Law MO$250,255 Secretary $60,570 $68,620 2024
Am3n AL$251,376 President / Executive Dire $24,500 $29,148 2023
Flourish Placemaking Collective MN$187,616 Executive Di $71,572 $75,645 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $18,187 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $17,745 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $22,822 2023
South Jersey Titans NJ$180,366 Chairman $9,100 $8,947 2023
Club Zzu Volleyball Inc ID$173,111 President $17,000 $19,915 2023
Top Of The Key Foundation Inc GA$172,692 Member $25,000 $26,887 2024
3 And D Hoops Inc OR$272,539 Director $18,000 $17,880 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default24th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted24th

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 (Charles B Dennison) 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 33 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 24th 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.