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PeerBasis
Compensation Comparability Determination

Boca Hoops Inc

Executive Director / CEO

EIN 650135417
FL · NTEE N62Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Doyle, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$867 total compensation of comparable organizations → $202,383 $15,000
$6,76910th
$9,73225th
$50,869Median
$90,74875th
$136,99690th
$15,000This org · 32nd
p10$6,769
p25$9,732
p50$50,869
p75$90,748
p90$136,996
$15,000

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 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
Ridgefield Basketball Assn Inc CT$498,880 President $11,345 $11,657 2023
Hoops 4him WA$499,924 Executive Director $177,122 $168,804 2024
Proscholars Athletics NY$508,406 Executive Director $40,000 $39,612 2023
Agoura Youth Basketball Association CA$480,002 Director $10,400 $9,560 2024
Florida Collegiate Summer League FL$514,559 President $75,229 $77,451 2023
Central Minn Basketball Club Inc MN$514,644 Director $1,000 $1,024 2025
Mounds View Basketball Association MN$515,426 Director $6,100 $6,251 2025
Classic Basketball Inc FL$523,163 Executive Director $30,300 $31,195 2023
Sierra Nevada Basketball Inc NV$537,010 President $49,250 $51,196 2025
Gainesville District Basketball VA$451,779 League Administrator $39,500 $39,552 2025
24up Inc WI$551,833 President $7,500 $8,585 2023
Atherton Bulldogs Corp CA$435,671 President $150,249 $142,186 2023
Virginia Basketball Academy Foundation VA$559,872 Executive Director $127,250 $134,652 2023
Wisconsin Blizzard Basketball Inc WI$430,577 President $52,200 $58,031 2024
Northwest Womens Intercollegiate WA$563,478 Chairman $5,310 $5,210 2023
Ignite Hoops IL$417,680 President & Ceo $107,883 $112,901 2024
Kentucky Cobras Inc KY$587,272 President $42,925 $50,541 2023
New Renaissance Basketball NY$590,519 Executive Director $87,312 $86,466 2023
Texas Tar Heels Basketball Academy Inc TX$395,107 President $52,083 $57,096 2023
Halo Sports Inc NC$392,210 Director $83,557 $91,904 2024
Wake County Basketball Association NC$388,410 President $97,008 $109,850 2023
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $8,842 2023
Friends Of Hoop Seattle WA$609,480 President Director $48,000 $44,567 2025
Torch Sports Inc CA$379,967 President $94,952 $87,278 2024
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $7,979 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted32nd

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 Doyle) 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 34 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 32nd 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.