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PeerBasis
Compensation Comparability Determination

Summit City Sluggers Baseball Inc

Executive Director / CEO

EIN 263443645
IN · NTEE N63
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carrie Moore, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carrie Moore — reported title “Assistant 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

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$455 total compensation of comparable organizations → $118,300 $5,000
$2,45110th
$5,61925th
$12,878Median
$27,49875th
$56,72590th
$5,000This org · 20th
p10$2,451
p25$5,619
p50$12,878
p75$27,498
p90$56,725
$5,000

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 IN 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
Northwest Kings Baseball Club WA$290,996 President $11,000 $9,071 2024
Sanford Mainers Inc ME$283,793 General Manager $2,000 $1,899 2023
Grind Baseball CA$295,389 President & Ceo $28,356 $22,552 2024
Iowa Blitz Fastpitch Inc IA$281,295 President $14,400 $14,523 2024
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $54,793 2023
Commit 2 Excellence Corporation TX$277,204 President $30,000 $27,640 2024
Rapid City Softball League Assos SD$300,958 Board Member $3,000 $3,050 2024
Ne Baseball Inc RI$301,023 President $15,000 $13,248 2024
Watertown Baseball Association SD$275,737 Director Of Baseball Operatio $26,139 $27,355 2023
South Florida Collegiate FL$275,165 Compliance $20,000 $17,305 2024
Giants Futures Baseball Club MA$302,125 President $1,000 $852 2023
Walnut Creek Pony League Baseball CA$273,494 President & Dir $58,600 $45,406 2025
1904 Baseball Club CA$270,852 Chief Executive Officer $16,770 $13,338 2024
Vista Baseball Academy CA$270,187 President & Ceo $50,000 $40,941 2023
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $20,500 2023
Usa Softball Of Massachusetts MA$312,968 Director $30,000 $24,830 2024
Kindred Youth Baseball ND$263,269 President $6,700 $6,772 2024
Green Mountain Community Baseball Inc VT$314,926 President/general Man $23,000 $21,322 2024
West Linn High School Baseball Alumni Assn Inc OR$261,682 Vice President $12,185 $10,153 2025
Spokane Baseball Club WA$261,047 President $11,000 $9,339 2023
Hampton Roads Basketball Officials VA$252,662 Rules Interpret $4,315 $3,951 2023
Nevada Asa J O Softball Association NV$325,966 President, T $13,897 $12,830 2024
Global Sports Federation Inc GA$246,884 Executive Di $74,400 $68,902 2024
Madison Baseball Association MN$246,682 President $5,000 $4,685 2023
Doom OH$243,826 President $22,610 $21,488 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default20th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted20th

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 (Carrie Moore) 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 83 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 20th 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.