Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Wellesley Youth Basketball

Executive Director / CEO

EIN 271086330
MA · NTEE N62
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nancy Williamson, Executive Director / CEO ($47,500) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Nancy Williamson — reported title “PROGRAM DIRE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$880 total compensation of comparable organizations → $144,378 $47,500
$7,10810th
$10,89425th
$25,949Median
$69,34275th
$111,54490th
$47,500This org · 63rd
p10$7,108
p25$10,894
p50$25,949
p75$69,342
p90$111,544
$47,500

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 MA 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
Powerhouse Sports Corporation IL$297,329 President $17,000 $18,599 2023
Goldies Youth Sports CA$285,004 President $125,000 $116,670 2024
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $19,179 2025
West Chester Hoops PA$307,833 President $65,800 $70,926 2024
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $10,894 2024
3 And D Hoops Inc OR$272,539 Director $18,000 $18,068 2024
Westlake Youth Basketball Association TX$312,023 Co-executive Director $24,000 $25,949 2024
Journeyman Basketball NH$321,878 President/tr $65,125 $66,919 2023
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $23,062 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $17,932 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $18,378 2023
Am3n AL$251,376 President / Executive Dire $24,500 $29,454 2023
Yanders Law MO$250,255 Secretary $60,570 $69,342 2024
Minnesota Fury MN$247,220 Owner $38,200 $40,799 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $7,920 2023
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $10,894 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $16,361 2024
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $9,317 2025
Legends Basketballinc WI$231,266 At-large $2,000 $2,258 2024
Distinxion Inc IN$229,195 President/ceo $23,350 $27,402 2023
Basketball Maui HI$362,521 Executive Di $113,756 $113,337 2023
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $12,127 2024
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $974 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $7,108 2024
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $43,484 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

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 (Nancy Williamson) 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 41 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,500 is reasonable (approximately the 63rd 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.