Executive Director / CEO
This analysis benchmarks the total compensation of Lindsay Luthe, Executive Director / CEO ($2,925) 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 10th percentile of comparable organizationsbelow the typical range for comparable organizations
Benchmarked executive: Lindsay Luthe — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.
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 IL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Kentucky Baseball Club Inc | KY | $334,428 | Vice-president | $10,035 | $10,966 | 2024 |
| Sunbelt Baseball League Inc | GA | $335,634 | League Director | $9,600 | $10,109 | 2023 |
| Worcester County Crush Inc | MA | $339,181 | Director | $5,500 | $5,027 | 2024 |
| The Miracle League Of The Lehigh Valley | PA | $341,094 | Executive Director | $71,497 | $74,666 | 2023 |
| Nevada Asa J O Softball Association | NV | $325,966 | President, T | $13,897 | $14,169 | 2024 |
| Spirit Youth Sports Inc | CA | $342,505 | Executive Director | $109,401 | $96,090 | 2024 |
| Sodervilleblaine Athletic Association | MN | $347,670 | Member At Large | $500 | $503 | 2024 |
| Massachusetts Tier Ii Midget Development | MA | $348,761 | President | $61,518 | $57,891 | 2023 |
| Hooks Baseball Nw | WA | $348,892 | Executive Director | $34,481 | $32,328 | 2023 |
| North Carolina Baseball Academy Baseball Clubs Inc | NC | $352,936 | Secretary | $6,000 | $6,306 | 2024 |
| Green Mountain Community Baseball Inc | VT | $314,926 | President/general Man | $23,000 | $23,548 | 2024 |
| Usa Softball Of Texas | TX | $353,932 | President | $1,000 | $1,017 | 2024 |
| Usa Softball Of Massachusetts | MA | $312,968 | Director | $30,000 | $27,421 | 2024 |
| Lincoln Dominators Baseball | NE | $355,599 | President | $13,000 | $14,222 | 2024 |
| Lake Region Baseball Boosters | ND | $306,855 | Treasury | $19,700 | $22,640 | 2023 |
| Lady Hustle Fastpitch | CA | $361,352 | Ceo (Former Officer) | $30,000 | $27,128 | 2023 |
| Arlington Girls Softball Association | VA | $362,515 | Co-registrar/spirit Commissioner | $10,000 | $9,821 | 2024 |
| Baltimore Urban Baseball Association Inc | MD | $364,367 | President | $137,381 | $130,644 | 2024 |
| Giants Futures Baseball Club | MA | $302,125 | President | $1,000 | $941 | 2023 |
| Ne Baseball Inc | RI | $301,023 | President | $15,000 | $14,630 | 2024 |
| Rapid City Softball League Assos | SD | $300,958 | Board Member | $3,000 | $3,368 | 2024 |
| Durango Youth Soccer Association Inc | CO | $367,764 | Executive Dir. | $53,967 | $52,636 | 2024 |
| Fairfax Adult Softball Inc | VA | $368,576 | Board Member | $4,050 | $4,095 | 2023 |
| Northwest Girls Softball-fastpitch | NV | $296,044 | Director | $57,646 | $60,512 | 2023 |
| Grind Baseball | CA | $295,389 | President & Ceo | $28,356 | $24,906 | 2024 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.
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 IL 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 10th |
| Total compensation (D + F), as reported (no adjustments) | 10th |
| Reportable pay only (column D), adjusted | 13th |
| All sources (D + E + F), adjusted | 10th |
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.
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
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.