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PeerBasis
Compensation Comparability Determination

Batavia Youth Athletics Inc

Executive Director / CEO

EIN 271708196
IL · NTEE N62
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dave Jonathan, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dave Jonathan — reported title “VICE PRESIDENT/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

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$850 total compensation of comparable organizations → $165,569 $9,000
$7,80910th
$13,89325th
$29,524Median
$70,37575th
$109,60490th
$9,000This org · 15th
p10$7,809
p25$13,893
p50$29,524
p75$70,375
p90$109,604
$9,000

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 IL 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
Basketball Maui HI$362,521 Executive Di $113,756 $109,478 2023
Youth Athletic Foundation TN$371,755 Executive Dir. $75,000 $82,310 2024
Rocklin Girls Fast Pitch Softball CA$374,134 Umpire-in-chief $943 $850 2024
Journeyman Basketball NH$321,878 President/tr $65,125 $64,640 2023
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $7,827 2024
Torch Sports Inc CA$379,967 President $94,952 $85,606 2024
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $8,672 2023
Westlake Youth Basketball Association TX$312,023 Co-executive Director $24,000 $25,066 2024
Wake County Basketball Association NC$388,410 President $97,008 $107,745 2023
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $10,523 2024
West Chester Hoops PA$307,833 President $65,800 $68,511 2024
Halo Sports Inc NC$392,210 Director $83,557 $90,143 2024
Texas Tar Heels Basketball Academy Inc TX$395,107 President $52,083 $56,003 2023
Powerhouse Sports Corporation IL$297,329 President $17,000 $17,965 2023
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $45,882 2023
Goldies Youth Sports CA$285,004 President $125,000 $112,696 2024
Ignite Hoops IL$417,680 President & Ceo $107,883 $110,737 2024
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $18,526 2025
3 And D Hoops Inc OR$272,539 Director $18,000 $17,452 2024
Wisconsin Blizzard Basketball Inc WI$430,577 President $52,200 $56,919 2024
Atherton Bulldogs Corp CA$435,671 President $150,249 $139,461 2023
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $22,277 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $17,321 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $17,752 2023
Am3n AL$251,376 President / Executive Dire $24,500 $28,451 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted15th

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 (Dave Jonathan) 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 40 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 15th 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.