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PeerBasis
Compensation Comparability Determination

Hbsml Charitable Foundation

Executive Director / CEO

EIN 862689064
OK · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Gibbs, Executive Director / CEO ($10,675) 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 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joshua Gibbs — reported title “PRESIDENT”, 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

$795 total compensation of comparable organizations → $95,212 $10,675
$5,86710th
$9,64525th
$17,622Median
$33,84475th
$57,75290th
$10,675This org · 28th
p10$5,867
p25$9,645
p50$17,622
p75$33,844
p90$57,752
$10,675

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 OK 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
Ncboa Inc CA$212,430 Secretary $1,500 $1,113 2025
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $35,487 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $5,801 2024
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $795 2024
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $21,396 2024
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $9,896 2024
Valley Stars Basketball Academy CA$205,689 Executive Director $53,000 $41,562 2023
Networks Inc NC$197,832 President $73,150 $68,641 2023
Distinxion Inc IN$229,195 President/ceo $23,350 $22,362 2023
Legends Basketballinc WI$231,266 At-large $2,000 $1,843 2024
Illinois Irish Basketball Inc IL$192,281 President/ceo $28,000 $24,282 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $13,352 2024
Flourish Placemaking Collective MN$187,616 Executive Di $71,572 $62,383 2024
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $8,890 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $6,463 2023
South Jersey Titans NJ$180,366 Chairman $9,100 $7,379 2023
Minnesota Fury MN$247,220 Owner $38,200 $33,296 2024
Yanders Law MO$250,255 Secretary $60,570 $56,589 2024
Am3n AL$251,376 President / Executive Dire $24,500 $24,037 2023
Club Zzu Volleyball Inc ID$173,111 President $17,000 $16,423 2023
Top Of The Key Foundation Inc GA$172,692 Member $25,000 $22,174 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $14,998 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $14,634 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $18,821 2023
3 And D Hoops Inc OR$272,539 Director $18,000 $14,745 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default28th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted28th

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 (Joshua Gibbs) 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 $10,675 is reasonable (approximately the 28th 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.