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PeerBasis
Compensation Comparability Determination

Crossroads Volleyball Inc

Executive Director / CEO

EIN 352099711
IN · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Payne, Executive Director / CEO ($22,150) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian Payne — 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

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$452 total compensation of comparable organizations → $160,117 $22,150
$6,41810th
$19,10425th
$45,196Median
$72,01775th
$99,32690th
$22,150This org · 29th
p10$6,418
p25$19,104
p50$45,196
p75$72,017
p90$99,326
$22,150

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 IN 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 Cincinnati Classics Inc OH$469,545 Director $29,500 $29,629 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $35,224 2024
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $8,035 2024
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $62,041 2023
Dragon Elite Baseball Club WA$479,719 Ceo $58,000 $49,241 2024
Spike Frog Volleyball TX$464,402 President $60,000 $56,914 2024
Sheriffpolice Activities League Of Memphis And Shelby County TN$481,443 Chief Visionary Officer $17,475 $17,418 2024
Football Alliance Inc CA$482,138 Treasurer $30,833 $24,596 2025
Girls In Cooperation Gymnastic Training Center Inc PA$483,042 President $41,533 $40,436 2023
Twin Ports Gymnastics Club Inc WI$483,141 Gym Director $63,075 $60,855 2025
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $65,939 2024
Bloomington Athletic Association MN$459,103 Admin $44,108 $42,550 2023
Off The Ropes CO$458,966 Director $104,532 $97,856 2023
Catalyst Volleyball Inc TX$457,259 Director $79,200 $73,190 2025
The Oakdale Athletic MN$491,120 Gambling Man $84,443 $81,459 2023
We Are Volleyball Elite CA$453,711 President $136,669 $111,908 2024
Capo Boxing Gym Inc CA$492,230 President $52,000 $43,837 2023
Boco Volleyball Athletic Club Corp CO$492,571 Vice President $2,004 $1,775 2025
Russell Mill Swim And Tennis Club Inc MA$493,844 President $1,150 $1,009 2023
Spartanburg United Soccer Academy SC$448,204 Director $60,000 $59,356 2024
Sodak Junior Volleyball Inc SD$447,458 Club Director - President $36,561 $37,277 2025
Memphis Youth Athletics Inc TN$443,471 Executive Di $80,882 $80,620 2024
North Carolina Elite Volleyball Clu NC$442,919 Director/pre $19,498 $19,104 2024
San Francisco Juniors Volleyball Club CA$502,252 Secretary $17,055 $13,965 2024
La Storm Youth Sports CA$442,600 President $60,000 $49,130 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default29th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Brian Payne) 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 177 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,150 is reasonable (approximately the 29th 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.