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PeerBasis
Compensation Comparability Determination

Sheriffpolice Activities League Of Memphis And Shelby County

Executive Director / CEO

EIN 813731441
TN · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Craig Littles, Executive Director / CEO ($17,475) against every comparable organization that fit the selection criteria — 175 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Craig Littles — reported title “Chief Visionary Officer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$453 total compensation of comparable organizations → $160,638 $17,475
$6,84610th
$19,24725th
$45,070Median
$72,43375th
$98,70390th
$17,475This org · 23rd
p10$6,846
p25$19,247
p50$45,070
p75$72,433
p90$98,703
$17,475

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
Football Alliance Inc CA$482,138 Treasurer $30,833 $24,676 2025
Girls In Cooperation Gymnastic Training Center Inc PA$483,042 President $41,533 $40,567 2023
Twin Ports Gymnastics Club Inc WI$483,141 Gym Director $63,075 $61,053 2025
Dragon Elite Baseball Club WA$479,719 Ceo $58,000 $49,401 2024
Crossroads Volleyball Inc IN$472,508 Director $22,150 $22,222 2024
The Oakdale Athletic MN$491,120 Gambling Man $84,443 $81,724 2023
Capo Boxing Gym Inc CA$492,230 President $52,000 $43,979 2023
Boco Volleyball Athletic Club Corp CO$492,571 Vice President $2,004 $1,781 2025
North Cincinnati Classics Inc OH$469,545 Director $29,500 $29,725 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $35,339 2024
Russell Mill Swim And Tennis Club Inc MA$493,844 President $1,150 $1,012 2023
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $8,061 2024
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $62,243 2023
Spike Frog Volleyball TX$464,402 President $60,000 $57,099 2024
San Francisco Juniors Volleyball Club CA$502,252 Secretary $17,055 $14,011 2024
Tampa North Volleyball Club Inc FL$502,701 Chair $65,960 $58,950 2024
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $66,154 2024
Bloomington Athletic Association MN$459,103 Admin $44,108 $42,688 2023
Off The Ropes CO$458,966 Director $104,532 $98,174 2023
Schenectady Swim Club NY$504,315 Head Coach $115,225 $99,055 2024
Catalyst Volleyball Inc TX$457,259 Director $79,200 $73,428 2025
Hoopfluence Inc FL$508,822 Executive Secretary $68,000 $60,773 2024
We Are Volleyball Elite CA$453,711 President $136,669 $112,272 2024
Bay Area Volleyball Academy Of MD$509,642 President $4,845 $4,309 2024
Spartanburg United Soccer Academy SC$448,204 Director $60,000 $59,549 2024

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 default23rd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted37th

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 175 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,475 is reasonable (approximately the 23rd 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.