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PeerBasis
Compensation Comparability Determination

Broken Arrow Boys Baseball Program

Executive Director / CEO

EIN 237454264
OK · NTEE N63Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tiffany Kelly, Executive Director / CEO ($53,778) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$449 total compensation of comparable organizations → $173,442 $53,778
$5,25810th
$12,65125th
$29,689Median
$54,02675th
$76,59090th
$53,778This org · 74th
p10$5,258
p25$12,651
p50$29,689
p75$54,026
p90$76,590
$53,778

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 OK cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Conroe Area Youth Baseball IncTX $435,205$22,987 990
Phipps Park Baseball IncFL $447,463$74,223 990
Alexandria Youth BaseballMN $421,579$9,265 990
Northern Kentucky Baseball AssociationKY $421,374$34,149 990
Minnesota AsaMN $420,429$69,994 990
Galaxy Of Stars EventsVA $420,140$13,541 990
Wellesley Youth Baseball & Softball IncMA $417,137$36,802 990
Rise 2 Greatness FoundationIA $453,340$119,324 990
Danville Little LeagueCA $465,002$12,547 990
Josh Gibson FoundationPA $467,905$38,037 990
Scots Baseball ClubTX $401,146$5,451 990
Fargo Metro Baseball AssociationND $474,273$29,689 990
El Paso Border Youth Athletic AssocTX $477,320$53,109 990
Positive Sports Training IncIA $392,354$23,865 990
Anchorage Bucs Baseball Club IncAK $388,837$73,357 990
Alabama Baseball Coaches Association InAL $482,598$106,798 990
Suburban Girls SoftballOH $385,447$1,443 990
Burr Ridge Willowbrook Girls SoftballIL $382,905$8,935 990
Miracle League Of ArizonaAZ $490,888$75,816 990
Diamond Council Of Columbia IncMO $376,782$59,929 990
Bismarck Youth Baseball LeagueND $498,764$25,093 990
Fairfax Adult Softball IncVA $368,576$3,657 990
Little League Baseball IncMO $501,804$29,481 990
Durango Youth Soccer Association IncCO $367,764$46,995 990
Baltimore Urban Baseball Association IncMD $364,367$116,642 990

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 OK 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 default74th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted72nd

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 (Tiffany Kelly) 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 69 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,778 is reasonable (approximately the 74th 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). 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.