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PeerBasis
Compensation Comparability Determination

Valley Stars Basketball Academy

Executive Director / CEO

EIN 814337724
CA · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keith Esparza, Executive Director / CEO ($53,000) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Keith Esparza — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,013 total compensation of comparable organizations → $121,414 $53,000
$7,48210th
$12,40225th
$20,451Median
$42,68975th
$73,64590th
$53,000This org · 84th
p10$7,482
p25$12,402
p50$20,451
p75$42,689
p90$73,645
$53,000

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 CA 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
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $27,285 2024
Ncboa Inc CA$212,430 Secretary $1,500 $1,419 2025
Hbsml Charitable Foundation OK$213,364 President $10,675 $13,613 2023
Networks Inc NC$197,832 President $73,150 $87,531 2023
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $45,252 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $7,397 2024
Illinois Irish Basketball Inc IL$192,281 President/ceo $28,000 $30,964 2024
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $1,013 2024
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $12,620 2024
Flourish Placemaking Collective MN$187,616 Executive Di $71,572 $79,551 2024
Distinxion Inc IN$229,195 President/ceo $23,350 $28,516 2023
South Jersey Titans NJ$180,366 Chairman $9,100 $9,409 2023
Legends Basketballinc WI$231,266 At-large $2,000 $2,350 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $17,026 2024
Club Zzu Volleyball Inc ID$173,111 President $17,000 $20,943 2023
Top Of The Key Foundation Inc GA$172,692 Member $25,000 $28,276 2024
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $11,337 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $8,242 2023
Minnesota Fury MN$247,220 Owner $38,200 $42,458 2024
Yanders Law MO$250,255 Secretary $60,570 $72,162 2024
Am3n AL$251,376 President / Executive Dire $24,500 $30,652 2023
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $19,125 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $18,661 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $24,000 2023
Fever Aau Inc CA$142,534 President $43,382 $43,382 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default84th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted84th

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 (Keith Esparza) 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 32 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,000 is reasonable (approximately the 84th 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.