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PeerBasis
Compensation Comparability Determination

Greater Baltimore Tennis Patrons

Executive Director / CEO

EIN 521155561
MD · NTEE N66Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lynn Morrell, Executive Director / CEO ($85,486) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,597 total compensation of comparable organizations → $150,096 $85,486
$5,81910th
$28,65025th
$55,777Median
$90,67875th
$97,21590th
$85,486This org · 67th
p10$5,819
p25$28,650
p50$55,777
p75$90,678
p90$97,215
$85,486

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 MD 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
Sioux Falls Tennis Association SD$365,057 Director $2,000 $2,431 2023
Austin High School Boys Lacrosse TX$341,177 Director/hc $89,839 $93,646 2025
Phoenix After School Sports Inc AZ$339,366 Executive Director $42,000 $43,205 2024
Hamilton County Community Tennis Association Inc IN$371,102 Executive Director $133,066 $150,096 2024
Spring Branch Tennis Association TX$373,348 Executive Director $52,130 $55,777 2024
York Adams Community Tennis PA$389,165 Treasurer $41,662 $44,439 2024
Aspen Lacrosse Club CO$314,979 President $61,000 $62,564 2024
Atlanta Community Tennis Foundation GA$403,598 Executive Director $83,642 $89,956 2024
Five Star Volleyball Club Inc CO$296,416 President $42,140 $44,497 2023
Northern Ca Junior Lacrosse Association CA$288,145 Secretary $6,300 $5,819 2024
Washington Inner City Lacrosse DC$271,843 Executive Director $100,600 $97,215 2023
Border Youth Tennis Exchange Inc AZ$450,473 Executive Director $130,273 $137,968 2023
Junior Tennis Foundation Inc NY$249,993 Executive Director & Ceo $80,000 $79,607 2023
Kids On The Ball Inc VT$248,626 Chairman $55,702 $61,740 2023
Greensboro Tennis Organization Inc NC$245,741 Ex. Dir., League Coord. $82,046 $90,678 2024
Raleigh Tennis Association NC$463,614 Executive Di $41,818 $47,582 2023
South Atlanta Community Tennis GA$237,219 Ceo/executive Director $25,875 $28,650 2023
Cptc Nfp IL$478,318 Director $1,475 $1,597 2023
First Serve Okc Foundation OK$478,799 Executive Director $78,433 $95,108 2023
Tre & Associates Inc NY$497,110 President $19,421 $18,771 2024
Merrick County Health & Fitness Ctr NE$509,626 Executive Di $14,658 $16,863 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default67th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted67th

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 (Lynn Morrell) 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 21 similarly situated organizations (Same NTEE sector (N66), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,486 is reasonable (approximately the 67th 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.