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PeerBasis
Compensation Comparability Determination

Pittsburgh Spirit Softball

Executive Director / CEO

EIN 251821960
PA · NTEE N63
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of April Leviere, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: April Leviere — reported title “VICE PRESIDENT/TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$516 total compensation of comparable organizations → $72,863 $15,000
$2,22710th
$5,42725th
$13,430Median
$22,72375th
$46,12890th
$15,000This org · 57th
p10$2,227
p25$5,427
p50$13,430
p75$22,723
p90$46,128
$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 PA 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
Asa-usa Softball Nj District 2 NJ$219,927 Trustee $15,000 $13,430 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $51,088 2023
East Cobb Fastpitch Inc GA$227,705 Ceo $60,000 $60,496 2023
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $21,065 2023
New England Diamond Gems NH$215,457 Executive Di $39,300 $35,344 2024
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $12,616 2024
Frank Manning Baseball League TX$213,112 President $5,836 $5,686 2024
Casper Crush Inc WY$234,337 Executive Director $15,000 $15,645 2024
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $35,798 2024
Denton Boys Baseball Inc TX$211,757 Office Manager $20,592 $19,546 2025
Folsom Athletic Association Inc CA$234,731 Treasurer $2,400 $2,018 2024
East Coast Professional Baseball Showcase Inc FL$235,849 Vp $12,000 $10,980 2024
Little League Baseball Inc MI$236,305 Commissioner $5,000 $5,027 2024
Northside Pdx OR$209,935 President $6,000 $5,427 2024
Jb Yeager Baseball Inc OH$236,421 Treasurer $5,000 $5,159 2024
Nor Cal Legends Fast Pitch Softball CA$236,732 President/di $23,165 $20,059 2023
Little League Baseball Inc CO$237,168 Umpire In Chief $2,720 $2,540 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $15,901 2025
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $10,689 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $10,596 2023
Cumberland Hot Stove League In MD$241,470 Secretary $12,990 $11,828 2024
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $64,050 2024
Youth Baseball Of Reading Inc MA$243,088 Director $590 $516 2024
Pittsburgh Hardball Academy Inc PA$243,161 President An $12,143 $12,143 2023
Bellevue Sports Athletic Association Inc TN$243,464 Treasurer $16,511 $17,403 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default57th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted57th

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 (April Leviere) 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 65 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 57th 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.