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PeerBasis
Compensation Comparability Determination

Ncboa Inc

Executive Director / CEO

EIN 270062300
CA · NTEE N62
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Jen Calhoon, Executive Director / CEO ($1,500) 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 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jen Calhoon — reported title “Secretary”, 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

$1,070 total compensation of comparable organizations → $128,307 $1,500
$8,95710th
$14,38625th
$25,363Median
$45,84575th
$77,65390th
$1,500This org · 3rd
p10$8,957
p25$14,386
p50$25,363
p75$45,845
p90$77,653
$1,500

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 CA 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
Hbsml Charitable Foundation OK$213,364 President $10,675 $14,386 2023
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $47,822 2024
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $28,834 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $7,817 2024
Valley Stars Basketball Academy CA$205,689 Executive Director $53,000 $56,009 2023
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $1,070 2024
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $13,337 2024
Networks Inc NC$197,832 President $73,150 $92,501 2023
Distinxion Inc IN$229,195 President/ceo $23,350 $30,136 2023
Legends Basketballinc WI$231,266 At-large $2,000 $2,483 2024
Illinois Irish Basketball Inc IL$192,281 President/ceo $28,000 $32,722 2024
Flourish Placemaking Collective MN$187,616 Executive Di $71,572 $84,068 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $17,993 2024
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $11,981 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $8,710 2023
South Jersey Titans NJ$180,366 Chairman $9,100 $9,944 2023
Minnesota Fury MN$247,220 Owner $38,200 $44,869 2024
Yanders Law MO$250,255 Secretary $60,570 $76,260 2024
Am3n AL$251,376 President / Executive Dire $24,500 $32,393 2023
Club Zzu Volleyball Inc ID$173,111 President $17,000 $22,132 2023
Top Of The Key Foundation Inc GA$172,692 Member $25,000 $29,880 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $20,211 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $19,720 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $25,363 2023
3 And D Hoops Inc OR$272,539 Director $18,000 $19,870 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2025 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 CA 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted3rd

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 (Jen Calhoon) 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 $1,500 is reasonable (approximately the 3rd 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.