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PeerBasis
Compensation Comparability Determination

Miracle League Of Arizona

Executive Director / CEO

EIN 202742885
AZ · NTEE N63
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cassandra Switalski, Executive Director / CEO ($86,806) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cassandra Switalski — 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

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$514 total compensation of comparable organizations → $198,584 $86,806
$4,98610th
$10,90925th
$36,106Median
$66,32675th
$98,22890th
$86,806This org · 86th
p10$4,986
p25$10,909
p50$36,106
p75$66,326
p90$98,228
$86,806

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 AZ 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
Bismarck Youth Baseball League ND$498,764 Executive Director $25,178 $28,730 2024
Alabama Baseball Coaches Association In AL$482,598 President $111,734 $122,279 2025
Little League Baseball Inc MO$501,804 Vice President $30,650 $33,755 2024
El Paso Border Youth Athletic Assoc TX$477,320 Executive Director $58,462 $60,808 2024
Fargo Metro Baseball Association ND$474,273 Vice President/gm $28,935 $33,993 2023
Josh Gibson Foundation PA$467,905 Executive Di $42,000 $43,551 2024
Danville Little League CA$465,002 Secretary $16,000 $14,366 2024
Arizona Baseball Club AZ$522,829 Director $39,800 $40,976 2023
Rise 2 Greatness Foundation IA$453,340 President $120,000 $136,622 2024
Watson Softball CA$531,642 Head Coach $60,967 $54,740 2024
Billings Softball Association MT$532,672 President $32,213 $36,106 2024
Phipps Park Baseball Inc FL$447,463 President $87,000 $84,983 2024
Swarm Baseball Foundation AZ$538,437 Director $34,900 $34,900 2024
Dayton Classics Baseball Club Inc OH$542,869 Employee $36,000 $40,818 2023
The Amateur Softball Association Of Pennsylvania Inc PA$544,597 Executive Director $45,722 $48,811 2023
Conroe Area Youth Baseball Inc TX$435,205 Secretary $25,304 $26,319 2024
Broken Arrow Boys Baseball Program OK$435,139 President $9,050 $10,362 2024
Naturals Baseball And Softball Academy LA$548,151 Executive Dir. $74,920 $85,780 2024
New England Collegiate Baseball League Inc MA$553,071 President $15,000 $14,430 2023
Quogue Sports Institute Inc FL$555,172 Director Of Operations $203,298 $198,584 2024
Alexandria Youth Baseball MN$421,579 Board Member $10,325 $10,608 2024
Northern Kentucky Baseball Association KY$421,374 Operations Manager $35,000 $39,099 2024
Minnesota Asa MN$420,429 Commissioner $78,000 $80,140 2024
Galaxy Of Stars Events VA$420,140 President $15,000 $15,504 2023
Wellesley Youth Baseball & Softball Inc MA$417,137 Director, League Admin $45,096 $42,137 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted85th

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 (Cassandra Switalski) 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 71 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,806 is reasonable (approximately the 86th 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.