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PeerBasis
Compensation Comparability Determination

Beyond Ball

Executive Director / CEO

EIN 814563807
IA · NTEE N62
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of John Lamb, Executive Director / CEO ($6,500) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: John Lamb — reported title “PRESIDENT/DIRECTOR (UNTIL 06/23)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$799 total compensation of comparable organizations → $95,751 $6,500
$6,46810th
$10,34425th
$18,927Median
$37,33675th
$60,92690th
$6,500This org · 11th
p10$6,468
p25$10,344
p50$18,927
p75$37,336
p90$60,926
$6,500

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 IA 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
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $8,940 2024
Minnesota Fury MN$247,220 Owner $38,200 $33,484 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $13,428 2024
Yanders Law MO$250,255 Secretary $60,570 $56,909 2024
Am3n AL$251,376 President / Executive Dire $24,500 $24,173 2023
Legends Basketballinc WI$231,266 At-large $2,000 $1,853 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $15,083 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $14,717 2024
Distinxion Inc IN$229,195 President/ceo $23,350 $22,489 2023
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $18,927 2023
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $9,952 2024
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $799 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $5,833 2024
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $35,688 2024
3 And D Hoops Inc OR$272,539 Director $18,000 $14,829 2024
Hbsml Charitable Foundation OK$213,364 President $10,675 $10,735 2023
Ncboa Inc CA$212,430 Secretary $1,500 $1,119 2025
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $15,740 2025
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $21,518 2024
Valley Stars Basketball Academy CA$205,689 Executive Director $53,000 $41,798 2023
Goldies Youth Sports CA$285,004 President $125,000 $95,751 2024
Networks Inc NC$197,832 President $73,150 $69,030 2023
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $38,983 2023
Illinois Irish Basketball Inc IL$192,281 President/ceo $28,000 $24,420 2024
Powerhouse Sports Corporation IL$297,329 President $17,000 $15,264 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default11th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted11th

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 (John Lamb) 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 10, 2026, comparing compensation against 35 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,500 is reasonable (approximately the 11th 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 10, 2026.