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PeerBasis
Compensation Comparability Determination

Basketball Maui

Executive Director / CEO

EIN 272400826
HI · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Duinker, Executive Director / CEO ($113,756) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joshua Duinker — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$883 total compensation of comparable organizations → $172,040 $113,756
$8,09510th
$13,58525th
$31,793Median
$70,39475th
$112,57890th
$113,756This org · 90th
p10$8,095
p25$13,585
p50$31,793
p75$70,394
p90$112,578
$113,756

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 HI 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
Youth Athletic Foundation TN$371,755 Executive Dir. $75,000 $85,527 2024
Rocklin Girls Fast Pitch Softball CA$374,134 Umpire-in-chief $943 $883 2024
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $9,351 2025
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $8,132 2024
Torch Sports Inc CA$379,967 President $94,952 $88,952 2024
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $9,011 2023
Wake County Basketball Association NC$388,410 President $97,008 $111,956 2023
Halo Sports Inc NC$392,210 Director $83,557 $93,666 2024
Texas Tar Heels Basketball Academy Inc TX$395,107 President $52,083 $58,192 2023
Journeyman Basketball NH$321,878 President/tr $65,125 $67,166 2023
Westlake Youth Basketball Association TX$312,023 Co-executive Director $24,000 $26,045 2024
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $10,934 2024
West Chester Hoops PA$307,833 President $65,800 $71,188 2024
Ignite Hoops IL$417,680 President & Ceo $107,883 $115,065 2024
Powerhouse Sports Corporation IL$297,329 President $17,000 $18,667 2023
Wisconsin Blizzard Basketball Inc WI$430,577 President $52,200 $59,143 2024
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $47,676 2023
Atherton Bulldogs Corp CA$435,671 President $150,249 $144,912 2023
Goldies Youth Sports CA$285,004 President $125,000 $117,101 2024
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $19,250 2025
Gainesville District Basketball VA$451,779 League Administrator $39,500 $40,310 2025
3 And D Hoops Inc OR$272,539 Director $18,000 $18,135 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $23,147 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $17,998 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $18,446 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default90th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted90th

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 (Joshua Duinker) 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 39 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $113,756 is reasonable (approximately the 90th 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.