Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Am3n

Executive Director / CEO

EIN 883593236
AL · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Barbour, Executive Director / CEO ($24,500) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrew Barbour — reported title “PRESIDENT / EXECUTIVE DIRE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$732 total compensation of comparable organizations → $97,045 $24,500
$4,29810th
$9,06125th
$16,740Median
$39,51075th
$66,13690th
$24,500This org · 65th
p10$4,298
p25$9,061
p50$16,740
p75$39,510
p90$66,136
$24,500

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 AL 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
Yanders Law MO$250,255 Secretary $60,570 $57,678 2024
Minnesota Fury MN$247,220 Owner $38,200 $33,937 2024
Michigan's Capital Area Basketball Club MI$255,959 President $16,000 $15,287 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $14,915 2024
Beyond Ball IA$243,562 President/director (Until 06/23) $6,500 $6,588 2023
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $19,183 2023
Lakeville South Girls Basketball MN$240,514 Varsity Coac $10,200 $9,061 2024
Nashville Youth Basketball Association TN$237,436 Executive Director $14,400 $13,609 2024
Legends Basketballinc WI$231,266 At-large $2,000 $1,878 2024
3 And D Hoops Inc OR$272,539 Director $18,000 $15,029 2024
Distinxion Inc IN$229,195 President/ceo $23,350 $22,793 2023
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $15,953 2025
Howard Youth Basketball Alliance MD$220,977 Treasurer $12,000 $10,087 2024
Lakota Thunderbird Youth Basketball OH$219,818 President $850 $810 2024
Metro Stars Girls Basketball MN$218,473 Executive Director $6,655 $5,912 2024
Goldies Youth Sports CA$285,004 President $125,000 $97,045 2024
Brooklyn Usa Sports Assn Inc NY$215,659 President $44,520 $36,170 2024
Hbsml Charitable Foundation OK$213,364 President $10,675 $10,881 2023
Ncboa Inc CA$212,430 Secretary $1,500 $1,134 2025
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $39,510 2023
Basketball Coaches Association Of MI$206,530 Executive Director $23,500 $21,808 2024
Valley Stars Basketball Academy CA$205,689 Executive Director $53,000 $42,362 2023
Powerhouse Sports Corporation IL$297,329 President $17,000 $15,470 2023
Networks Inc NC$197,832 President $73,150 $69,963 2023
West Chester Hoops PA$307,833 President $65,800 $58,996 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default65th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted65th

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 (Andrew Barbour) 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 37 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,500 is reasonable (approximately the 65th 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.