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PeerBasis
Compensation Comparability Determination

Worcester County Crush Inc

Executive Director / CEO

EIN 043283392
MA · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mairin Dudek, Executive Director / CEO ($5,500) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mairin Dudek — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$550 total compensation of comparable organizations → $146,216 $5,500
$3,11110th
$10,79625th
$17,070Median
$44,28375th
$84,00490th
$5,500This org · 15th
p10$3,111
p25$10,796
p50$17,070
p75$44,283
p90$84,004
$5,500

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 MA 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
The Miracle League Of The Lehigh Valley PA$341,094 Executive Director $71,497 $81,687 2023
Spirit Youth Sports Inc CA$342,505 Executive Director $109,401 $105,126 2024
Sunbelt Baseball League Inc GA$335,634 League Director $9,600 $11,059 2023
Kentucky Baseball Club Inc KY$334,428 Vice-president $10,035 $11,998 2024
Bloomington-normal Girls Softball IL$334,062 President $2,925 $3,200 2024
Sodervilleblaine Athletic Association MN$347,670 Member At Large $500 $550 2024
Massachusetts Tier Ii Midget Development MA$348,761 President $61,518 $63,335 2023
Hooks Baseball Nw WA$348,892 Executive Director $34,481 $35,368 2023
Nevada Asa J O Softball Association NV$325,966 President, T $13,897 $15,502 2024
North Carolina Baseball Academy Baseball Clubs Inc NC$352,936 Secretary $6,000 $6,899 2024
Usa Softball Of Texas TX$353,932 President $1,000 $1,113 2024
Lincoln Dominators Baseball NE$355,599 President $13,000 $15,560 2024
Lady Hustle Fastpitch CA$361,352 Ceo (Former Officer) $30,000 $29,679 2023
Arlington Girls Softball Association VA$362,515 Co-registrar/spirit Commissioner $10,000 $10,745 2024
Green Mountain Community Baseball Inc VT$314,926 President/general Man $23,000 $25,762 2024
Baltimore Urban Baseball Association Inc MD$364,367 President $137,381 $142,929 2024
Usa Softball Of Massachusetts MA$312,968 Director $30,000 $30,000 2024
Durango Youth Soccer Association Inc CO$367,764 Executive Dir. $53,967 $57,586 2024
Fairfax Adult Softball Inc VA$368,576 Board Member $4,050 $4,481 2023
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $24,769 2023
Giants Futures Baseball Club MA$302,125 President $1,000 $1,030 2023
Diamond Council Of Columbia Inc MO$376,782 Executive Director $62,304 $73,435 2024
Ne Baseball Inc RI$301,023 President $15,000 $16,006 2024
Rapid City Softball League Assos SD$300,958 Board Member $3,000 $3,684 2024
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $66,202 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default15th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted15th

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 (Mairin Dudek) 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 78 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,500 is reasonable (approximately the 15th 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.