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PeerBasis
Compensation Comparability Determination

B&b Sports Academy

Executive Director / CEO

EIN 465015815
NE · NTEE N99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hugh Reefe, Executive Director / CEO ($21,458) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Hugh Reefe — reported title “DIRECTOR/SEC”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,488 total compensation of comparable organizations → $146,346 $21,458
$4,20010th
$26,72025th
$59,662Median
$74,58175th
$99,46890th
$21,458This org · 23rd
p10$4,200
p25$26,720
p50$59,662
p75$74,581
p90$99,468
$21,458

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 NE 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
Palisades Predators Hockey Club In NY$482,619 President $5,000 $4,092 2025
Scholastic Archery Association KY$491,886 Executive Director $82,110 $87,904 2022
The Common Wheel PA$492,887 Executive D $74,404 $71,024 2023
Delta Sculling Center CA$466,628 Executive Di $10,200 $8,431 2023
Charlottesville Community Bikes VA$503,575 Executive Director ( Through 10/2024 ) $78,123 $70,132 2024
California Ultimate Association CA$504,183 Executive Director $35,868 $29,647 2023
Capoeira For Tomorrow Inc FL$512,513 Vp/ Executive Director $40,000 $34,937 2024
Washington State Referee Committee WA$513,766 State Referee Administrator $32,190 $26,795 2024
Excel Sports League CA$450,286 President Dir $138,000 $110,792 2024
Sports Quest TX$520,075 Executive Director $99,000 $92,074 2024
Little East Conference Inc RI$446,666 Clerk/commissnr $99,808 $88,981 2024
Coon Rapids Mat Bandits Wrestling MN$439,786 President $2,400 $2,205 2024
Boston Taekwondo Project Inc MA$439,323 Director/chairman $90,802 $73,908 2025
Clipped In For Life CA$438,246 Vice President $79,591 $63,899 2024
Women Of Oz Nwa AR$434,474 Executive Di $50,650 $54,497 2023
Wilderness Leadership & DC$533,486 President & $179,371 $146,346 2024
Luke5adventures OH$539,353 Vice Chair $64,400 $63,418 2024
Still I Run MI$426,743 Executive Director $65,000 $62,378 2024
Edina Soccer Association MN$542,521 Executive Di $70,720 $64,970 2024
Southern Homestead Soccer Academy Inc FL$422,979 President $41,464 $37,286 2023
All Hands Boatworks Inc WI$547,009 Executive Director $66,012 $64,098 2024
Knoxville Flyers Inc TN$408,595 Director $2,340 $2,287 2024
Ybl Basketball Inc NY$561,132 President $108,462 $91,124 2024
Athletic Equipment Managers VA$405,686 National Off $72,184 $63,130 2025
Ghisallo Cycling Initiative TX$561,972 Executive Director $80,000 $76,601 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default23rd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 (Hugh Reefe) 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 64 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,458 is reasonable (approximately the 23rd 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.