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PeerBasis
Compensation Comparability Determination

Top Of The Key Foundation Inc

Executive Director / CEO

EIN 582034053
GA · NTEE N62Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keenan Palmore, Executive Director / CEO ($25,000) 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 63rd percentile of comparable organizationswithin the typical range

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

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

$895 total compensation of comparable organizations → $77,392 $25,000
$3,25910th
$9,17225th
$16,499Median
$32,45975th
$53,63790th
$25,000This org · 63rd
p10$3,259
p25$9,172
p50$16,499
p75$32,459
p90$53,637
$25,000

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 GA 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
Club Zzu Volleyball Inc ID$173,111 President $17,000 $18,517 2023
South Jersey Titans NJ$180,366 Chairman $9,100 $8,319 2023
Flourish Placemaking Collective MN$187,616 Executive Di $71,572 $70,335 2024
Illinois Irish Basketball Inc IL$192,281 President/ceo $28,000 $27,377 2024
Networks Inc NC$197,832 President $73,150 $77,392 2023
Fever Aau Inc CA$142,534 President $43,382 $38,356 2023
Bc Junior Lancers Basketball Inc WI$140,417 Director $10,000 $10,387 2024
Valley Stars Basketball Academy CA$205,689 Executive Director $53,000 $46,860 2023
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $24,124 2024
Ncboa Inc CA$212,430 Secretary $1,500 $1,255 2025
Hbsml Charitable Foundation OK$213,364 President $10,675 $12,035 2023
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $40,010 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $6,540 2024
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $895 2024
Syba Inc MN$124,677 Gambling Man $4,000 $4,047 2023
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $11,158 2024
Needham Youth Basketball League Inc MA$118,405 President $11,000 $10,121 2023
Distinxion Inc IN$229,195 President/ceo $23,350 $25,213 2023
Legends Basketballinc WI$231,266 At-large $2,000 $2,077 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $15,054 2024
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $10,024 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $7,287 2023
Minnesota Fury MN$247,220 Owner $38,200 $37,540 2024
Yanders Law MO$250,255 Secretary $60,570 $63,803 2024
Am3n AL$251,376 President / Executive Dire $24,500 $27,102 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default63rd
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted63rd

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 (Keenan Palmore) 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 $25,000 is reasonable (approximately the 63rd 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.