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PeerBasis
Compensation Comparability Determination

Westlake Youth Basketball Association

Executive Director / CEO

EIN 742648030
TX · NTEE N62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vickie Benson, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Vickie Benson — reported title “Co-Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$814 total compensation of comparable organizations → $133,531 $24,000
$5,67710th
$10,07625th
$21,330Median
$63,01275th
$103,49590th
$24,000This org · 51st
p10$5,677
p25$10,076
p50$21,330
p75$63,012
p90$103,495
$24,000

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 TX 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
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $10,076 2024
West Chester Hoops PA$307,833 President $65,800 $65,598 2024
Journeyman Basketball NH$321,878 President/tr $65,125 $61,891 2023
Powerhouse Sports Corporation IL$297,329 President $17,000 $17,201 2023
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $43,931 2023
Goldies Youth Sports CA$285,004 President $125,000 $107,904 2024
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $17,738 2025
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $8,617 2025
3 And D Hoops Inc OR$272,539 Director $18,000 $16,711 2024
Basketball Maui HI$362,521 Executive Di $113,756 $104,822 2023
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $21,330 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $16,585 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $16,998 2023
Youth Athletic Foundation TN$371,755 Executive Dir. $75,000 $78,811 2024
Am3n AL$251,376 President / Executive Dire $24,500 $27,242 2023
Yanders Law MO$250,255 Secretary $60,570 $64,133 2024
Rocklin Girls Fast Pitch Softball CA$374,134 Umpire-in-chief $943 $814 2024
Minnesota Fury MN$247,220 Owner $38,200 $37,734 2024
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $7,493 2024
Torch Sports Inc CA$379,967 President $94,952 $81,966 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $7,325 2023
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $8,304 2023
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $10,076 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $15,132 2024
Wake County Basketball Association NC$388,410 President $97,008 $103,163 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default51st
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted51st

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 (Vickie Benson) 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 39 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 51st 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.