Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

South Jersey Titans

Executive Director / CEO

EIN 472688968
NJ · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ronald Simpson, Executive Director / CEO ($9,100) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$980 total compensation of comparable organizations → $84,655 $9,100
$3,75510th
$11,16325th
$20,255Median
$35,50575th
$58,67190th
$9,100This org · 22nd
p10$3,755
p25$11,163
p50$20,255
p75$35,505
p90$58,671
$9,100

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 NJ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Flourish Placemaking CollectiveMN $187,616$76,937 990
Club Zzu Volleyball IncID $173,111$20,255 990
Top Of The Key Foundation IncGA $172,692$27,347 990
Illinois Irish Basketball IncIL $192,281$29,947 990
Networks IncNC $197,832$84,655 990
Valley Stars Basketball AcademyCA $205,689$51,258 990
Basketball Coaches Association OfMI $206,530$26,388 990
Ncboa IncCA $212,430$2,746 990
Hbsml Charitable FoundationOK $213,364$13,165 990
Brooklyn Usa Sports Assn IncNY $215,659$43,765 990
Fever Aau IncCA $142,534$41,956 990
Metro Stars Girls BasketballMN $218,473$7,154 990
Lakota Thunderbird Youth BasketballOH $219,818$980 990
Bc Junior Lancers Basketball IncWI $140,417$11,361 990
Howard Youth Basketball AllianceMD $220,977$12,205 990
Distinxion IncIN $229,195$27,579 990
Legends BasketballincWI $231,266$2,273 990
Syba IncMN $124,677$4,427 990
Nashville Youth Basketball AssociationTN $237,436$16,467 990
Lakeville South Girls BasketballMN $240,514$10,964 990
Beyond BallIA $243,562$7,971 990
Minnesota FuryMN $247,220$41,063 990
Yanders LawMO $250,255$69,791 990
Am3nAL $251,376$29,645 990
Michigan's Capital Area Basketball ClubMI $255,959$18,497 990

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 NJ 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted22nd

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 (Ronald Simpson) 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 27 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,100 is reasonable (approximately the 22nd 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). 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.