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PeerBasis
Compensation Comparability Determination

Kasson Mantorville Youth Basketball

Executive Director / CEO

EIN 262992803
MN · NTEE N62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nate Gasner, Executive Director / CEO ($10,200) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nate Gasner — reported title “GAMBLING MAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$824 total compensation of comparable organizations → $135,179 $10,200
$5,74710th
$10,77725th
$24,296Median
$63,79075th
$104,77390th
$10,200This org · 23rd
p10$5,747
p25$10,777
p50$24,296
p75$63,790
p90$104,773
$10,200

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
West Chester Hoops PA$307,833 President $65,800 $66,407 2024
Westlake Youth Basketball Association TX$312,023 Co-executive Director $24,000 $24,296 2024
Journeyman Basketball NH$321,878 President/tr $65,125 $62,655 2023
Powerhouse Sports Corporation IL$297,329 President $17,000 $17,414 2023
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $44,474 2023
Goldies Youth Sports CA$285,004 President $125,000 $109,236 2024
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $17,957 2025
3 And D Hoops Inc OR$272,539 Director $18,000 $16,917 2024
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $8,724 2025
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $21,593 2023
Basketball Maui HI$362,521 Executive Di $113,756 $106,116 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $16,789 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $17,207 2023
Am3n AL$251,376 President / Executive Dire $24,500 $27,578 2023
Yanders Law MO$250,255 Secretary $60,570 $64,925 2024
Youth Athletic Foundation TN$371,755 Executive Dir. $75,000 $79,784 2024
Minnesota Fury MN$247,220 Owner $38,200 $38,200 2024
Rocklin Girls Fast Pitch Softball CA$374,134 Umpire-in-chief $943 $824 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $7,415 2023
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $7,586 2024
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $10,200 2024
Torch Sports Inc CA$379,967 President $94,952 $82,978 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $15,318 2024
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $8,406 2023
Legends Basketballinc WI$231,266 At-large $2,000 $2,114 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted23rd

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 (Nate Gasner) 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 39 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,200 is reasonable (approximately the 23rd 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.