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PeerBasis
Compensation Comparability Determination

Hammond Knights Inc

Executive Director / CEO

EIN 510422989
LA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Latino, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 319 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

319 organizations qualified on sector, size, and geography 319 within the band form the benchmarked peer set.

Distribution of comparable compensation

$15 total compensation of comparable organizations → $130,819 $9,000
$8,44510th
$21,51625th
$42,916Median
$59,63875th
$75,22690th
$9,000This org · 11th
p10$8,445
p25$21,516
p50$42,916
p75$59,638
p90$75,226
$9,000

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 LA 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
Mission Youth Soccer League CA$190,340 League Director $73,983 $58,017 2023
Joi Community Outreach TX$187,441 Executive Director $1,000 $882 2024
Passport Atlanta Inc GA$191,635 Vp Of Operat $65,323 $59,649 2023
Pine City Youth Hockey Association MN$191,718 Director $3,350 $2,920 2024
Building All Children Inc OK$192,566 Executive Di $51,250 $49,780 2024
Houston Contemporary Dance Company TX$193,231 Executive Di $30,000 $25,789 2025
Az Reach AZ$193,551 President $31,000 $26,299 2024
Common Bond Basketball Club MI$184,574 President $46,000 $43,119 2023
Springfield City Youth Mission OH$184,498 Former Direc $36,963 $34,534 2024
Funducation Inc FL$184,475 Founder/ceo/executive Director $93,449 $77,438 2024
Victory Sports Outreach Inc SC$193,742 Executive Director $32,500 $29,908 2024
The Dock Ministries MI$184,163 Director $54,459 $49,584 2024
Middleman Skateboard Ministries Inc TX$194,013 General Manager- Board Memeber $115,421 $101,845 2024
Better Eugene-springfield Transportation OR$184,104 Executive Director $53,460 $43,792 2024
Rebel Ventures PA$194,097 Executive Director $41,981 $42,748 2021
The Reed Community Foundation OK$183,596 Executive Di $55,934 $54,329 2024
Black Brothers-black Sisters Involvement OH$183,388 Ceo $25,000 $23,357 2024
Medical Education Resources Initiative MD$194,784 Executive Director $127,213 $104,910 2024
Hope Outreach Ministries For Every-1 FL$195,263 Executive Dir. $4,400 $3,754 2023
Hands On Deck Incorporated WI$195,330 Vice President $60,169 $57,067 2023
Enjoy Life Education Inc MA$195,334 President $80,000 $65,287 2023
Buddy Baseball Inc FL$195,412 President $25,000 $20,717 2024
Latinx In Gaming Nfp CA$182,491 President $10,459 $8,202 2023
Mewe International Inc GA$196,714 President & Ceo $128,390 $113,874 2024
Lowell Youth Leadership Program Inc MA$180,593 Vice President $6,369 $5,048 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted11th

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 (Michael Latino) 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 319 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 11th 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.