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PeerBasis
Compensation Comparability Determination

Massachusetts Tier Ii Midget Development

Executive Director / CEO

EIN 263833417
MA · NTEE N63
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael P Bonish, Executive Director / CEO ($61,518) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael P Bonish — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$534 total compensation of comparable organizations → $142,021 $61,518
$2,99210th
$7,94825th
$16,117Median
$40,64575th
$81,83890th
$61,518This org · 83rd
p10$2,992
p25$7,948
p50$16,117
p75$40,645
p90$81,838
$61,518

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 MA 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
Hooks Baseball Nw WA$348,892 Executive Director $34,481 $34,354 2023
Sodervilleblaine Athletic Association MN$347,670 Member At Large $500 $534 2024
North Carolina Baseball Academy Baseball Clubs Inc NC$352,936 Secretary $6,000 $6,701 2024
Usa Softball Of Texas TX$353,932 President $1,000 $1,081 2024
Spirit Youth Sports Inc CA$342,505 Executive Director $109,401 $102,110 2024
Lincoln Dominators Baseball NE$355,599 President $13,000 $15,113 2024
The Miracle League Of The Lehigh Valley PA$341,094 Executive Director $71,497 $79,343 2023
Worcester County Crush Inc MA$339,181 Director $5,500 $5,342 2024
Lady Hustle Fastpitch CA$361,352 Ceo (Former Officer) $30,000 $28,828 2023
Sunbelt Baseball League Inc GA$335,634 League Director $9,600 $10,742 2023
Arlington Girls Softball Association VA$362,515 Co-registrar/spirit Commissioner $10,000 $10,436 2024
Kentucky Baseball Club Inc KY$334,428 Vice-president $10,035 $11,653 2024
Bloomington-normal Girls Softball IL$334,062 President $2,925 $3,108 2024
Baltimore Urban Baseball Association Inc MD$364,367 President $137,381 $138,829 2024
Durango Youth Soccer Association Inc CO$367,764 Executive Dir. $53,967 $55,934 2024
Fairfax Adult Softball Inc VA$368,576 Board Member $4,050 $4,352 2023
Nevada Asa J O Softball Association NV$325,966 President, T $13,897 $15,057 2024
Diamond Council Of Columbia Inc MO$376,782 Executive Director $62,304 $71,328 2024
Green Mountain Community Baseball Inc VT$314,926 President/general Man $23,000 $25,023 2024
Burr Ridge Willowbrook Girls Softball IL$382,905 Director $10,008 $10,635 2024
Usa Softball Of Massachusetts MA$312,968 Director $30,000 $29,139 2024
Suburban Girls Softball OH$385,447 Vice President Treasurer $1,500 $1,717 2024
Anchorage Bucs Baseball Club Inc AK$388,837 General Mana $86,724 $87,310 2025
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $24,058 2023
Positive Sports Training Inc IA$392,354 Chief Umpire $12,000 $14,202 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default83rd
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted83rd

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 (Michael P Bonish) 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 77 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,518 is reasonable (approximately the 83rd 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.