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

Harbor Hoops Ltd

Executive Director / CEO

EIN 933143481
NY · NTEE O50
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Corey Perlmutter, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 122 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: Corey Perlmutter — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$57 total compensation of comparable organizations → $111,678 $20,000
$4,51210th
$17,57925th
$36,083Median
$66,96575th
$79,49290th
$20,000This org · 28th
p10$4,512
p25$17,579
p50$36,083
p75$66,965
p90$79,492
$20,000

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 NY 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
Fairbanks Tennis Association AK$124,543 Vice President, Treasurer $2,150 $2,342 2023
Sunago Inc AZ$123,313 Secretary/ Manager $30,000 $31,929 2024
The Third Story Inc CO$125,746 President $70,391 $76,901 2023
Arizona Kids Think Too AZ$122,515 Executive Dir. $83,016 $88,353 2024
Daytona Beach Sports Club Inc FL$127,128 President $1,000 $1,040 2024
Alliance Of Elite Youth Leadership TX$128,237 Excecutive D $68,309 $75,618 2024
Makaha Cultural Learning Center HI$128,555 President $21,008 $21,430 2023
Rip City Foundation MI$129,792 Secy Treas. $20,800 $23,759 2024
Color Outside The Lines OR$130,243 Executive Director $45,000 $47,612 2023
The Joey Arrietta Foundation OH$130,731 President/di $55,240 $66,660 2023
Project Impact South Bend Inc IN$130,858 Director $9,600 $11,203 2024
Girls On The Run Of Northeast Tn Inc TN$117,344 Executive Director $27,500 $31,989 2024
Nw Youth Power Early Learning GA$116,990 Employee $37,800 $42,061 2024
All4love MD$132,116 Executive Director $33,908 $36,118 2023
Lost Coast Camp CA$115,989 Executive Director $1,000 $984 2023
Knights Of Heroes Foundation CO$115,578 Fundraising Director $11,500 $12,203 2024
Academic Link Outreach Nfp WA$134,482 Vice President $52,002 $53,045 2023
Fishermenz Group Inc GA$113,372 Ceo $50 $57 2023
Fddoc Winners' Circle Inc LA$112,714 Project Dire $7,600 $9,534 2023
Providence Road Outreach Mission LA$112,148 Program Director $53,444 $65,125 2024
Boxwood Learning Center Inc NJ$136,522 Ceo $2,544 $2,588 2023
Yo Art Inc SC$111,567 Executive Director $31,875 $37,886 2023
The Annual Hawaii Convention Inc HI$137,287 Secretary $4,500 $4,590 2023
The Parent Help Center Inc FL$110,838 Ceo $65,000 $67,575 2024
Student Angler Tournament Trail MN$138,036 President & Treasurer $4,000 $4,503 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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)30th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted27th

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 (Corey Perlmutter) 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 122 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 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.