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PeerBasis
Compensation Comparability Determination

Michigan's Capital Area Basketball Club

Executive Director / CEO

EIN 262142375
MI · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Montgomery Myles, Executive Director / CEO ($16,000) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Montgomery Myles — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$766 total compensation of comparable organizations → $101,574 $16,000
$5,76610th
$9,14125th
$18,800Median
$42,10075th
$73,32490th
$16,000This org · 43rd
p10$5,766
p25$9,141
p50$18,800
p75$42,100
p90$73,324
$16,000

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 MI 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
Az Fire Basketball Club AZ$256,379 Officer $17,250 $15,611 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $20,078 2023
Am3n AL$251,376 President / Executive Dire $24,500 $25,643 2023
Yanders Law MO$250,255 Secretary $60,570 $60,370 2024
Minnesota Fury MN$247,220 Owner $38,200 $35,520 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $6,895 2023
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $9,484 2024
3 And D Hoops Inc OR$272,539 Director $18,000 $15,731 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $14,244 2024
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $16,697 2025
Legends Basketballinc WI$231,266 At-large $2,000 $1,966 2024
Distinxion Inc IN$229,195 President/ceo $23,350 $23,857 2023
Goldies Youth Sports CA$285,004 President $125,000 $101,574 2024
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $10,558 2024
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $41,354 2023
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $848 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $6,188 2024
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $37,858 2024
Powerhouse Sports Corporation IL$297,329 President $17,000 $16,192 2023
Hbsml Charitable Foundation OK$213,364 President $10,675 $11,388 2023
Ncboa Inc CA$212,430 Secretary $1,500 $1,187 2025
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $22,826 2024
Valley Stars Basketball Academy CA$205,689 Executive Director $53,000 $44,339 2023
West Chester Hoops PA$307,833 President $65,800 $61,749 2024
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $9,484 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default43rd
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted43rd

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 (Montgomery Myles) 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 40 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,000 is reasonable (approximately the 43rd 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.