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PeerBasis
Compensation Comparability Determination

Future Leaders Basketball Training

Executive Director / CEO

EIN 473195079
TX · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Seselie Johnson, Executive Director / CEO ($36,350) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Seselie Johnson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $183,550 $36,350
$1,10310th
$3,06125th
$11,008Median
$25,24475th
$38,81390th
$36,350This org · 87th
p10$1,103
p25$3,061
p50$11,008
p75$25,244
p90$38,813
$36,350

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
Marco Island Community Parks FL$64,679 Chair $720 $656 2024
Huntingburg Teenage Canteen Inc IN$63,368 Youth Director $10,920 $11,182 2024
Central Iowa Figure Skating Club Inc IA$65,921 Director $1,320 $1,403 2024
Youth Athletic Sports Foundation CA$63,049 Director $11,400 $9,559 2024
Squibnocket Bass And Surf Club Ltd MA$66,750 President & Treasurer $10,000 $8,983 2023
Cascade Locks Park Association OH$62,341 Executive Di $26,931 $27,697 2024
Meadowbrook Woods Swim Team VA$62,041 Head Coach $15,260 $14,307 2024
Alleghany Highlands Trails Alliance VA$67,917 Director Of Operations $57,500 $53,909 2024
Mora Traveling Baseball Association MN$67,934 President $1,974 $1,894 2024
Haese Academy Incorporated FL$61,288 President And Ceo $11,700 $10,988 2023
Archers Usa Foundation AR$60,654 Bm/secretary $20,004 $21,833 2024
Greater Renton-tukwila Youth Soccer Association WA$68,590 Registrar $7,500 $6,520 2024
Fc Elite Ltd WI$60,460 Co-director $20,004 $20,286 2024
Amigos Y Amigas NM$59,365 Executive Di $9,384 $10,504 2022
Aspen Winter Sports Foundation Inc CO$69,958 Former Executive Director $41,771 $38,892 2024
United States Bowling Congress NJ$59,199 Association Manager/director $20,800 $18,032 2024
Team Redlands CA$70,200 Ceo $29,500 $25,465 2023
Weston Field Hockey Club Inc TX$70,453 President $6,950 $6,950 2023
Dickson County Fair Association TN$70,573 Secretary $9,600 $10,088 2023
Ohio Valley Hockey Association Inc WV$58,387 Director Emeritus $50 $51 2025
Maple Island Park Association MN$57,969 Secretary $22,787 $21,300 2025
Iowa Park Recreational Activities TX$57,847 Executive Direc $21,566 $21,566 2023
Montgomery County Tennis & Education Foundation MD$71,557 Executive Director $11,309 $10,267 2024
Dunn County Fish & Game Association WI$71,734 Treasurer $2,528 $2,563 2024
Parker County Miracle League TX$71,768 Executive Direc $35,000 $33,120 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2023 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 default87th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted82nd

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 (Seselie Johnson) 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 94 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,350 is reasonable (approximately the 87th 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.