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PeerBasis
Compensation Comparability Determination

Liberty Elite Volleyball Club

Executive Director / CEO

EIN 815362757
MD · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Meagan Graff, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 171 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

171 organizations qualified on sector, size, and geography 171 within the band form the benchmarked peer set.

Distribution of comparable compensation

$150 total compensation of comparable organizations → $159,646 $10,000
$3,25310th
$10,24825th
$26,994Median
$52,05475th
$73,25090th
$10,000This org · 25th
p10$3,253
p25$10,248
p50$26,994
p75$52,054
p90$73,250
$10,000

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 MD 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
Nevada Golden Spikes Baseball NV$249,176 President $1,500 $1,608 2024
Santa Fe Storm Volleyball Club NM$248,271 Director $16,168 $19,150 2023
Charleston Moves SC$246,828 Executive Di $95,841 $110,106 2023
U S A Stars PA$252,181 Secretary/tumbling Director $4,020 $4,288 2024
Lakes Region Tennis Association NH$245,850 Executive Di $48,807 $49,629 2023
Pittsford Community Lacrosse Inc NY$245,725 Board Member $6,500 $6,120 2025
Turlock Crush Volleyball Club CA$245,417 President $10,303 $9,797 2023
High Desert Devo Inc CO$253,184 Executive Director $29,456 $30,211 2024
Capital Ice Volleyball Club WA$253,501 President $4,500 $4,309 2024
Tualatin Hills Water Polo Club Inc OR$253,791 President $36,000 $36,815 2023
Alexandria Titans Volleyball Club VA$242,999 Manager $21,500 $22,205 2024
Rockford Bmx Club Inc IL$242,730 Secretary $11,581 $12,178 2024
College Grove Recreation Association Dba College Grove Athletics TN$242,059 Director $1,250 $1,447 2023
Maine Ultimate Inc ME$241,811 Director $20,000 $21,421 2024
Lone Star Collegiate Lacrosse Alliance TX$257,153 Commissioner $6,000 $6,420 2024
Maywood Youth Athletic Association Inc NJ$240,944 Advisor $250 $233 2025
Northern Nevada Aquatics Corp NV$240,599 Director / Head Coach $42,000 $45,031 2024
Race Cats UT$258,074 President $44,600 $48,825 2024
The Alexandria Volleyball Club MN$240,315 Director $750 $773 2025
Sarpy County Swim Club Inc NE$258,891 Board Member $16,713 $19,227 2024
Indiana Youth Rugby Foundation Inc IN$239,619 Executive Dir. $56,587 $65,714 2023
Atlantic Challenge Usa ME$259,933 Executive Dir. $36,250 $38,826 2024
Johnston Volleyball Club Inc IA$238,107 Director $13,160 $15,016 2025
Northeast United Soccer Club MN$237,766 Executive Director $1,000 $1,057 2024
Dive Lab CA$237,642 Director And Cfo $5,775 $5,334 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default25th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted25th

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 (Meagan Graff) 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 171 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 25th 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.