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PeerBasis
Compensation Comparability Determination

Atherton Bulldogs Corp

Executive Director / CEO

EIN 815334447
CA · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrick Coffey, Executive Director / CEO ($150,249) 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 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Patrick Coffey — reported title “President”, 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

$916 total compensation of comparable organizations → $178,377 $150,249
$7,33510th
$10,72025th
$47,094Median
$85,26175th
$117,20090th
$150,249This org · 97th
p10$7,335
p25$10,720
p50$47,094
p75$85,261
p90$117,200
$150,249

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
Wisconsin Blizzard Basketball Inc WI$430,577 President $52,200 $61,322 2024
Gainesville District Basketball VA$451,779 League Administrator $39,500 $41,795 2025
Ignite Hoops IL$417,680 President & Ceo $107,883 $119,304 2024
Texas Tar Heels Basketball Academy Inc TX$395,107 President $52,083 $60,335 2023
Halo Sports Inc NC$392,210 Director $83,557 $97,116 2024
Agoura Youth Basketball Association CA$480,002 Director $10,400 $10,102 2024
Wake County Basketball Association NC$388,410 President $97,008 $116,080 2023
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $9,343 2023
Torch Sports Inc CA$379,967 President $94,952 $92,228 2024
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $8,431 2024
Boca Hoops Inc FL$496,102 Vp $15,000 $15,851 2024
Rocklin Girls Fast Pitch Softball CA$374,134 Umpire-in-chief $943 $916 2024
Ridgefield Basketball Assn Inc CT$498,880 President $11,345 $12,319 2023
Youth Athletic Foundation TN$371,755 Executive Dir. $75,000 $88,678 2024
Hoops 4him WA$499,924 Executive Director $177,122 $178,377 2024
Proscholars Athletics NY$508,406 Executive Director $40,000 $41,859 2023
Basketball Maui HI$362,521 Executive Di $113,756 $117,946 2023
Florida Collegiate Summer League FL$514,559 President $75,229 $81,843 2023
Central Minn Basketball Club Inc MN$514,644 Director $1,000 $1,083 2025
Mounds View Basketball Association MN$515,426 Director $6,100 $6,605 2025
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $9,696 2025
Classic Basketball Inc FL$523,163 Executive Director $30,300 $32,964 2023
Sierra Nevada Basketball Inc NV$537,010 President $49,250 $54,099 2025
Journeyman Basketball NH$321,878 President/tr $65,125 $69,640 2023
24up Inc WI$551,833 President $7,500 $9,071 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted97th

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 (Patrick Coffey) 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 35 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $150,249 is reasonable (approximately the 97th 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.