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PeerBasis
Compensation Comparability Determination

Youth Athletic Foundation

Executive Director / CEO

EIN 264744698
TN · NTEE N62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ernest Kuyper, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ernest Kuyper — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$775 total compensation of comparable organizations → $150,864 $75,000
$7,51010th
$11,16625th
$26,903Median
$62,07875th
$100,09890th
$75,000This org · 79th
p10$7,510
p25$11,166
p50$26,903
p75$62,078
p90$100,098
$75,000

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 TN 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
Rocklin Girls Fast Pitch Softball CA$374,134 Umpire-in-chief $943 $775 2024
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $7,131 2024
Torch Sports Inc CA$379,967 President $94,952 $78,002 2024
Basketball Maui HI$362,521 Executive Di $113,756 $99,753 2023
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $7,902 2023
Wake County Basketball Association NC$388,410 President $97,008 $98,175 2023
Halo Sports Inc NC$392,210 Director $83,557 $82,136 2024
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $8,201 2025
Texas Tar Heels Basketball Academy Inc TX$395,107 President $52,083 $51,028 2023
Ignite Hoops IL$417,680 President & Ceo $107,883 $100,902 2024
Journeyman Basketball NH$321,878 President/tr $65,125 $58,899 2023
Wisconsin Blizzard Basketball Inc WI$430,577 President $52,200 $51,864 2024
Westlake Youth Basketball Association TX$312,023 Co-executive Director $24,000 $22,840 2024
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $9,588 2024
Atherton Bulldogs Corp CA$435,671 President $150,249 $127,074 2023
West Chester Hoops PA$307,833 President $65,800 $62,426 2024
Powerhouse Sports Corporation IL$297,329 President $17,000 $16,369 2023
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $41,807 2023
Gainesville District Basketball VA$451,779 League Administrator $39,500 $35,348 2025
Goldies Youth Sports CA$285,004 President $125,000 $102,687 2024
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $16,881 2025
3 And D Hoops Inc OR$272,539 Director $18,000 $15,903 2024
Agoura Youth Basketball Association CA$480,002 Director $10,400 $8,544 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $20,298 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $15,783 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default79th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted79th

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 (Ernest Kuyper) 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 38 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 79th 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.