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PeerBasis
Compensation Comparability Determination

Green Mountain Community Baseball Inc

Executive Director / CEO

EIN 134217344
VT · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Gallagher, Executive Director / CEO ($23,000) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian Gallagher — reported title “PRESIDENT/GENERAL MAN”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$491 total compensation of comparable organizations → $130,541 $23,000
$2,83010th
$7,01925th
$14,339Median
$36,16975th
$66,29990th
$23,000This org · 64th
p10$2,830
p25$7,019
p50$14,339
p75$36,169
p90$66,299
$23,000

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 VT 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
Usa Softball Of Massachusetts MA$312,968 Director $30,000 $26,784 2024
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $22,113 2023
Nevada Asa J O Softball Association NV$325,966 President, T $13,897 $13,840 2024
Giants Futures Baseball Club MA$302,125 President $1,000 $920 2023
Ne Baseball Inc RI$301,023 President $15,000 $14,290 2024
Rapid City Softball League Assos SD$300,958 Board Member $3,000 $3,289 2024
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $59,104 2023
Bloomington-normal Girls Softball IL$334,062 President $2,925 $2,857 2024
Kentucky Baseball Club Inc KY$334,428 Vice-president $10,035 $10,711 2024
Grind Baseball CA$295,389 President & Ceo $28,356 $24,327 2024
Sunbelt Baseball League Inc GA$335,634 League Director $9,600 $9,874 2023
Northwest Kings Baseball Club WA$290,996 President $11,000 $9,785 2024
Worcester County Crush Inc MA$339,181 Director $5,500 $4,910 2024
The Miracle League Of The Lehigh Valley PA$341,094 Executive Director $71,497 $72,930 2023
Summit City Sluggers Baseball Inc IN$288,504 Assistant Treasurer $5,000 $5,394 2023
Spirit Youth Sports Inc CA$342,505 Executive Director $109,401 $93,856 2024
Sanford Mainers Inc ME$283,793 General Manager $2,000 $2,048 2023
Sodervilleblaine Athletic Association MN$347,670 Member At Large $500 $491 2024
Iowa Blitz Fastpitch Inc IA$281,295 President $14,400 $15,665 2024
Massachusetts Tier Ii Midget Development MA$348,761 President $61,518 $56,545 2023
Hooks Baseball Nw WA$348,892 Executive Director $34,481 $31,576 2023
Commit 2 Excellence Corporation TX$277,204 President $30,000 $29,815 2024
North Carolina Baseball Academy Baseball Clubs Inc NC$352,936 Secretary $6,000 $6,159 2024
Usa Softball Of Texas TX$353,932 President $1,000 $994 2024
Watertown Baseball Association SD$275,737 Director Of Baseball Operatio $26,139 $29,507 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default64th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted64th

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 (Brian Gallagher) 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 80 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,000 is reasonable (approximately the 64th 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.