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PeerBasis
Compensation Comparability Determination

Spike Frog Volleyball

Executive Director / CEO

EIN 464756417
TX · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Taylor, Executive Director / CEO ($60,000) 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 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: David Taylor — reported title “PRESIDENT”, 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

$476 total compensation of comparable organizations → $168,800 $60,000
$6,38710th
$18,99325th
$46,458Median
$75,38675th
$103,99590th
$60,000This org · 61st
p10$6,387
p25$18,993
p50$46,458
p75$75,386
p90$103,995
$60,000

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 TX 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
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $65,406 2023
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $8,471 2024
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $69,515 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $37,135 2024
North Cincinnati Classics Inc OH$469,545 Director $29,500 $31,235 2024
Bloomington Athletic Association MN$459,103 Admin $44,108 $44,857 2023
Off The Ropes CO$458,966 Director $104,532 $103,162 2023
Catalyst Volleyball Inc TX$457,259 Director $79,200 $77,159 2025
Crossroads Volleyball Inc IN$472,508 Director $22,150 $23,351 2024
We Are Volleyball Elite CA$453,711 President $136,669 $117,977 2024
Dragon Elite Baseball Club WA$479,719 Ceo $58,000 $51,912 2024
Spartanburg United Soccer Academy SC$448,204 Director $60,000 $62,575 2024
Sodak Junior Volleyball Inc SD$447,458 Club Director - President $36,561 $39,298 2025
Sheriffpolice Activities League Of Memphis And Shelby County TN$481,443 Chief Visionary Officer $17,475 $18,363 2024
Football Alliance Inc CA$482,138 Treasurer $30,833 $25,930 2025
Girls In Cooperation Gymnastic Training Center Inc PA$483,042 President $41,533 $42,628 2023
Twin Ports Gymnastics Club Inc WI$483,141 Gym Director $63,075 $64,155 2025
Memphis Youth Athletics Inc TN$443,471 Executive Di $80,882 $84,992 2024
North Carolina Elite Volleyball Clu NC$442,919 Director/pre $19,498 $20,140 2024
La Storm Youth Sports CA$442,600 President $60,000 $51,794 2024
The Oakdale Athletic MN$491,120 Gambling Man $84,443 $85,877 2023
Girls On The Run Of The Grand Valley CO$437,460 Executive Director $55,000 $51,363 2025
Wyoming Amateur Hockey Association WY$437,389 Treasurer $6,500 $6,958 2024
Fairmont Youth Hockey Association MN$437,103 Treasurer $1,500 $1,443 2025
Capo Boxing Gym Inc CA$492,230 President $52,000 $46,214 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default61st
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted60th

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 (David Taylor) 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 $60,000 is reasonable (approximately the 61st 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.