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PeerBasis
Compensation Comparability Determination

Galaxy Of Stars Events

Executive Director / CEO

EIN 200360160
VA · NTEE N63
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Murphy, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nancy Murphy — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$497 total compensation of comparable organizations → $192,123 $15,000
$3,83410th
$9,97525th
$27,458Median
$57,64875th
$85,26890th
$15,000This org · 40th
p10$3,834
p25$9,975
p50$27,458
p75$57,648
p90$85,268
$15,000

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 VA 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
Minnesota Asa MN$420,429 Commissioner $78,000 $77,533 2024
Northern Kentucky Baseball Association KY$421,374 Operations Manager $35,000 $37,828 2024
Alexandria Youth Baseball MN$421,579 Board Member $10,325 $10,263 2024
Wellesley Youth Baseball & Softball Inc MA$417,137 Director, League Admin $45,096 $40,766 2024
Broken Arrow Boys Baseball Program OK$435,139 President $9,050 $10,024 2024
Conroe Area Youth Baseball Inc TX$435,205 Secretary $25,304 $25,463 2024
Scots Baseball Club TX$401,146 Treasurer $6,000 $6,038 2024
Phipps Park Baseball Inc FL$447,463 President $87,000 $82,218 2024
Positive Sports Training Inc IA$392,354 Chief Umpire $12,000 $13,218 2024
Anchorage Bucs Baseball Club Inc AK$388,837 General Mana $86,724 $81,258 2025
Rise 2 Greatness Foundation IA$453,340 President $120,000 $132,177 2024
Suburban Girls Softball OH$385,447 Vice President Treasurer $1,500 $1,598 2024
Burr Ridge Willowbrook Girls Softball IL$382,905 Director $10,008 $9,898 2024
Diamond Council Of Columbia Inc MO$376,782 Executive Director $62,304 $66,384 2024
Danville Little League CA$465,002 Secretary $16,000 $13,899 2024
Josh Gibson Foundation PA$467,905 Executive Di $42,000 $42,134 2024
Fairfax Adult Softball Inc VA$368,576 Board Member $4,050 $4,050 2023
Durango Youth Soccer Association Inc CO$367,764 Executive Dir. $53,967 $52,057 2024
Fargo Metro Baseball Association ND$474,273 Vice President/gm $28,935 $32,887 2023
Baltimore Urban Baseball Association Inc MD$364,367 President $137,381 $129,206 2024
El Paso Border Youth Athletic Assoc TX$477,320 Executive Director $58,462 $58,830 2024
Arlington Girls Softball Association VA$362,515 Co-registrar/spirit Commissioner $10,000 $9,713 2024
Lady Hustle Fastpitch CA$361,352 Ceo (Former Officer) $30,000 $26,829 2023
Alabama Baseball Coaches Association In AL$482,598 President $111,734 $118,301 2025
Lincoln Dominators Baseball NE$355,599 President $13,000 $14,066 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default40th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted40th

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 (Nancy Murphy) 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 68 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 40th 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.