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PeerBasis
Compensation Comparability Determination

Colorado Basketball Club

Executive Director / CEO

EIN 271847353
CO · NTEE N62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy Neuhaus, Executive Director / CEO ($8,225) against every comparable organization that fit the selection criteria — 184 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

184 organizations qualified on sector, size, and geography 184 within the band form the benchmarked peer set.

Distribution of comparable compensation

$137 total compensation of comparable organizations → $202,006 $8,225
$1,52110th
$5,12125th
$15,455Median
$34,35775th
$55,24890th
$8,225This org · 35th
p10$1,521
p25$5,121
p50$15,455
p75$34,357
p90$55,248
$8,225

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 CO 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
Sonoma County Fair Foundation CA$96,648 Chief Financial Officer $83,605 $75,289 2024
York Bell Conservation Reserve Inc TN$96,504 Vp/treasurer $6,000 $6,577 2024
Waynesboro Youth Soccer Association PA$96,472 Director $2,000 $2,080 2024
University Of Hoops Inc TX$96,438 President $12,000 $12,519 2024
Dr Roach Outdoor League Inc OH$97,585 Secretary $600 $663 2024
Crested Butte Snowsports Foundation CO$97,790 Executive Director $37,167 $37,167 2024
Cook County Snowmobile Club Inc MN$96,076 Gambling Man $14,625 $15,071 2024
Rock Creek Clubhouse Inc ND$95,996 Club House Manager $13,328 $15,704 2023
Queen City Water Sports Center OH$98,016 President $32,000 $36,390 2023
Shaolin Traditional Kung Fu Inc MD$95,260 Director $45,600 $45,773 2023
United States Bowling Congress SC$98,875 Association Manager $8,927 $9,462 2025
The Foundry WY$99,293 Director - Manager $5,500 $5,983 2025
Teen Venture VA$94,585 Executive Director $30,699 $31,826 2023
Holiday Rambler Recreational Vehicle IN$94,391 Finance Coordinator $600 $680 2023
Hamilton Joes Baseball Club Inc OH$94,036 Presidenttreasurer $11,873 $13,115 2024
Rio Grande Valley Junior Volleyball TX$100,312 President $9,500 $9,910 2024
Peak Adventure Ministries NC$93,513 Executive Director $24,500 $26,401 2024
Chugach Mountain Bike Riders AK$100,790 Executive Director $29,800 $30,589 2023
Temple Recreation Association PA$93,035 President $14,600 $15,632 2023
Kalamazoo Soccer Club MI$92,953 Registrar $3,699 $4,099 2023
Moorhead Crush Fastpitch MN$101,536 Director $2,490 $2,566 2024
United States Field Hockey CO$91,987 Executive Di $114,583 $117,967 2023
The Mccall Group CA$91,878 Executive Director $57,600 $53,402 2023
Student Air Rifle Program MO$102,060 President/ceo $31,247 $34,515 2024
Eastern Shore Rail Trail Foundation VA$102,141 Executive Director $69,000 $69,480 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default35th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted33rd

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 (Tammy Neuhaus) 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 184 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,225 is reasonable (approximately the 35th 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.