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PeerBasis
Compensation Comparability Determination

Lakeville South Girls Basketball

Executive Director / CEO

EIN 263434497
MN · NTEE N62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Blake Nicols, Executive Director / CEO ($10,200) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$911 total compensation of comparable organizations → $109,236 $10,200
$6,88310th
$11,57725th
$20,218Median
$40,08575th
$65,96290th
$10,200This org · 21st
p10$6,883
p25$11,577
p50$20,218
p75$40,085
p90$65,962
$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
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $7,415 2023
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $15,318 2024
Minnesota Fury MN$247,220 Owner $38,200 $38,200 2024
Legends Basketballinc WI$231,266 At-large $2,000 $2,114 2024
Yanders Law MO$250,255 Secretary $60,570 $64,925 2024
Am3n AL$251,376 President / Executive Dire $24,500 $27,578 2023
Distinxion Inc IN$229,195 President/ceo $23,350 $25,657 2023
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $17,207 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $16,789 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $21,593 2023
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $11,354 2024
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $911 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $6,655 2024
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $40,713 2024
Hbsml Charitable Foundation OK$213,364 President $10,675 $12,247 2023
Ncboa Inc CA$212,430 Secretary $1,500 $1,277 2025
3 And D Hoops Inc OR$272,539 Director $18,000 $16,917 2024
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $24,548 2024
Valley Stars Basketball Academy CA$205,689 Executive Director $53,000 $47,684 2023
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $17,957 2025
Networks Inc NC$197,832 President $73,150 $78,752 2023
Goldies Youth Sports CA$285,004 President $125,000 $109,236 2024
Illinois Irish Basketball Inc IL$192,281 President/ceo $28,000 $27,858 2024
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $44,474 2023
Flourish Placemaking Collective MN$187,616 Executive Di $71,572 $71,572 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted21st

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 (Blake Nicols) 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 34 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 21st 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.