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PeerBasis
Compensation Comparability Determination

Memphis Bears Inc Police Activities League

Executive Director / CEO

EIN 611537097
TN · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Craig Littles, Executive Director / CEO ($12,750) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Craig Littles — reported title “Chief Executive Officer”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$144 total compensation of comparable organizations → $68,478 $12,750
$2,98810th
$6,17925th
$11,509Median
$29,38875th
$43,70290th
$12,750This org · 52nd
p10$2,988
p25$6,179
p50$11,509
p75$29,388
p90$43,702
$12,750

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 TN 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 Selah Volleyball WA$126,007 President $4,000 $3,407 2024
Connecticut Storm Basketball CT$126,706 President & $12,867 $11,477 2024
Palos Verdes Peninsula High School CA$113,250 Vp Communica $3,170 $2,537 2025
Sac Area Sports Inc CA$134,383 President $20,000 $16,430 2024
Victory Sports Global Outreach Inc NY$103,989 Executive Director $77,372 $68,478 2023
Great Lakes Regional Field Hockey MI$139,734 Executive Di $45,000 $44,188 2024
North Jersey Board Of Approved NJ$102,479 President $175 $144 2025
Chugach Mountain Bike Riders AK$100,790 Executive Director $29,800 $27,905 2023
Optimist Club Of Fort Worth Youth Fund Inc TX$142,141 Treasurer $9,000 $8,818 2023
East Coast Elite Volleyball Club Inc MD$143,711 Director And Coach $12,940 $11,509 2024
Hab CO$144,437 Dir Of Program $67,500 $63,394 2023
Shaolin Traditional Kung Fu Inc MD$95,260 Director $45,600 $41,756 2023
Club 4-u Sports Inc FL$147,269 Vice President $12,000 $10,725 2024
Kalamazoo Soccer Club MI$92,953 Registrar $3,699 $3,739 2023
Idaho Regional Robotics Inc ID$151,328 Secretary $25,000 $25,301 2024
Karate Five Association Inc TN$87,422 President $2,800 $2,883 2023
Skating Club Of Andover Inc MA$159,247 President $5,120 $4,506 2023
Transcend Foundation CA$161,957 Executive Dir. $36,500 $30,870 2023
Girls On The Run Of Middle Tennessee TN$164,935 Executive Dir. $25,149 $24,501 2025
Texas Kingdom Christian Sports TX$165,049 Treasurer $8,250 $7,851 2024
Vail Volleyball Club CO$172,602 Executive Di $25,564 $24,009 2023
Mackinac Horsemen's Association MI$177,685 Executive Director $9,486 $9,590 2023
New Jersey Soccer Association NJ$179,663 Executive Director $49,107 $40,636 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default52nd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted74th

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 (Craig Littles) 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 23 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,750 is reasonable (approximately the 52nd 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.