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PeerBasis
Compensation Comparability Determination

Memphis Youth Athletics Inc

Executive Director / CEO

EIN 300952778
TN · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey N Dwyer, Executive Director / CEO ($80,882) against every comparable organization that fit the selection criteria — 182 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

182 organizations qualified on sector, size, and geography 182 within the band form the benchmarked peer set.

Distribution of comparable compensation

$453 total compensation of comparable organizations → $160,638 $80,882
$6,21210th
$17,55325th
$43,136Median
$66,86875th
$90,75390th
$80,882This org · 84th
p10$6,212
p25$17,553
p50$43,136
p75$66,868
p90$90,753
$80,882

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 TN 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
North Carolina Elite Volleyball Clu NC$442,919 Director/pre $19,498 $19,166 2024
La Storm Youth Sports CA$442,600 President $60,000 $49,290 2024
Sodak Junior Volleyball Inc SD$447,458 Club Director - President $36,561 $37,398 2025
Spartanburg United Soccer Academy SC$448,204 Director $60,000 $59,549 2024
Girls On The Run Of The Grand Valley CO$437,460 Executive Director $55,000 $48,879 2025
Wyoming Amateur Hockey Association WY$437,389 Treasurer $6,500 $6,622 2024
Fairmont Youth Hockey Association MN$437,103 Treasurer $1,500 $1,373 2025
Top Flight Elite CA$435,214 Ceo $33,000 $27,109 2024
Jet Volleyball Club TX$433,950 Executive Director $19,896 $18,934 2024
We Are Volleyball Elite CA$453,711 President $136,669 $112,272 2024
Norcalathletics CA$432,060 President $8,741 $7,181 2024
Norge Ski Club IL$431,543 President $76,000 $71,082 2024
Live Red Foundation VA$431,244 Executive Director $58,846 $54,054 2024
Emerald Coast Volleyball Club FL$429,869 President $81,250 $72,615 2024
Catalyst Volleyball Inc TX$457,259 Director $79,200 $73,428 2025
Winterland Ice Hockey Inc MO$429,496 President $45,000 $45,343 2024
Off The Ropes CO$458,966 Director $104,532 $98,174 2023
Bloomington Athletic Association MN$459,103 Admin $44,108 $42,688 2023
City Lax Inc NY$427,181 President $100,000 $85,967 2024
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $66,154 2024
Fort Smith Juniors Volleyball Club AR$425,202 Tournament Coordinator $5,825 $6,069 2025
Spike Frog Volleyball TX$464,402 President $60,000 $57,099 2024
Amateur Athletic Union Of The United States Inc CA$422,422 Chairman & Director Of Coaching $51,342 $42,177 2024
Wspa Inc WI$422,204 President $4,600 $4,452 2025
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $62,243 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default84th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted83rd

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 (Jeffrey N Dwyer) 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 182 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,882 is reasonable (approximately the 84th 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.