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PeerBasis
Compensation Comparability Determination

Kids On The Ball Inc

Executive Director / CEO

EIN 474303706
VT · NTEE N66
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jake Agna, Executive Director / CEO ($55,702) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jake Agna — reported title “Chairman”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$982 total compensation of comparable organizations → $135,416 $55,702
$2,09410th
$24,92825th
$56,964Median
$81,97475th
$88,92990th
$55,702This org · 45th
p10$2,094
p25$24,928
p50$56,964
p75$81,974
p90$88,929
$55,702

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 VT 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
Junior Tennis Foundation Inc NY$249,993 Executive Director & Ceo $80,000 $71,822 2023
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $81,809 2024
South Atlanta Community Tennis GA$237,219 Ceo/executive Director $25,875 $25,848 2023
Urban Squash Twin Cities MN$227,290 Executive Director $86,488 $82,470 2024
Washington Inner City Lacrosse DC$271,843 Executive Director $100,600 $87,707 2023
Dna Tennis Foundation Of Central Texas TX$221,978 President $1,246 $1,203 2024
Firehawks Lacrosse Club CA$217,338 Former Executive Director $27,308 $22,169 2025
Rochester Community Squash Inc NY$215,860 Executive Director $111,300 $99,922 2023
Sandhills Sandsharks Inc NC$211,539 Head Coach $55,995 $57,483 2023
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $5,250 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $40,145 2023
Greater Pottstown Tennis & Learning PA$196,238 Exec Directo $73,980 $71,195 2024
Aspen Lacrosse Club CO$314,979 President $61,000 $56,445 2024
Mahtomedi Youth Lacrosse Association MN$179,245 Boys Varsity Coach $1,000 $982 2023
Montgomery County Tennis Association MD$178,958 Executive Director $32,083 $28,946 2024
Phoenix After School Sports Inc AZ$339,366 Executive Director $42,000 $38,979 2024
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $84,487 2025
Greater Baltimore Tennis Patrons MD$353,220 President $85,486 $77,125 2024
Sioux Falls Tennis Association SD$365,057 Director $2,000 $2,193 2023
Hamilton County Community Tennis Association Inc IN$371,102 Executive Director $133,066 $135,416 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default45th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted45th

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 (Jake Agna) 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 20 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,702 is reasonable (approximately the 45th 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.