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PeerBasis
Compensation Comparability Determination

Club Esteem Inc

Executive Director / CEO

EIN 593317831
FL · NTEE O50Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ellena Little, Executive Director / CEO ($88,490) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ellena Little — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,560 total compensation of comparable organizations → $245,243 $88,490
$34,94810th
$54,67225th
$70,718Median
$95,58775th
$129,03090th
$88,490This org · 70th
p10$34,948
p25$54,672
p50$70,718
p75$95,587
p90$129,030
$88,490

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 FL 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
First Priority Of Tampa Bay Inc FL$469,071 President $86,250 $86,250 2024
Youth Village Inc FL$485,023 Executive Director $56,833 $56,833 2024
Children Having Opportunities FL$508,543 Exec Director / Ceo $56,582 $58,253 2023
Teens-in-flight Inc FL$522,198 President $55,417 $55,417 2024
James B Washington Sports & Education Inc FL$401,478 Executive Director $33,490 $34,479 2023
U-turns Inc FL$393,121 Executive Director $74,150 $79,470 2022
Healthy Teens Inc FL$384,580 Former Treasurer $35,000 $35,000 2024
Southern Youth Sports Associat FL$381,988 Key Employee $3,560 $3,560 2024
Club Steel Inc FL$546,772 Director President $128,815 $128,815 2024
Hard2guard Basketball Inc FL$550,578 Director $72,000 $74,127 2023
Ryan Nece Foundation Inc FL$375,988 Ceo $93,562 $93,562 2024
Inspired Acres Inc FL$560,638 Executive Director $108,569 $108,569 2024
Center For Black Innovation Inc FL$564,788 Executive Dir. $155,000 $155,000 2024
Emanuel Jackson Senior Project Inc FL$565,323 Executive Dir. $85,164 $85,164 2024
Youth Speak Out International Inc FL$360,637 Executive Director $100,547 $103,517 2023
Athletic Club Miami Inc FL$349,620 President $124,267 $127,938 2023
Vision Ministries Outreach Inc FL$347,410 Director $67,308 $67,308 2024
Liberty Lodge Inc FL$346,422 Director $37,208 $37,208 2024
Elevate Tampa Bay Inc FL$583,474 Executive Director $65,880 $65,880 2024
Gentlemens Quest Of Tampa Inc FL$336,307 Executive Director $40,608 $41,807 2023
The Lindsey Vonn Foundation FL$591,841 Ceo $85,219 $87,736 2023
Kim's Open Door Inc FL$330,616 President $93,500 $96,262 2023
Sozo Missions Inc FL$317,173 Vice President $54,423 $54,423 2024
Lakeland Aero Club Inc FL$312,837 President $49,500 $49,500 2024
West Boca Basketball Inc FL$628,284 Executive Di $65,858 $65,858 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default70th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted70th

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 (Ellena Little) 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 30 similarly situated organizations (Same NTEE sector (O50) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,490 is reasonable (approximately the 70th 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.