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PeerBasis
Compensation Comparability Determination

National Amateur Baseball Federation Inc

Executive Director / CEO

EIN 382297093
MS · NTEE N63Z
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Derek Topik, Executive Director / CEO ($33,000) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Derek Topik — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$476 total compensation of comparable organizations → $67,168 $33,000
$1,90910th
$5,06325th
$12,620Median
$20,90775th
$43,82790th
$33,000This org · 87th
p10$1,909
p25$5,063
p50$12,620
p75$20,907
p90$43,827
$33,000

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 MS 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
Denton Boys Baseball Inc TX$211,757 Office Manager $20,592 $18,018 2025
Frank Manning Baseball League TX$213,112 President $5,836 $5,242 2024
Northside Pdx OR$209,935 President $6,000 $5,003 2024
New England Diamond Gems NH$215,457 Executive Di $39,300 $32,582 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $14,658 2025
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $9,853 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $9,768 2023
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $19,418 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $47,095 2023
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $59,043 2024
Asa-usa Softball Nj District 2 NJ$219,927 Trustee $15,000 $12,380 2023
Pittsburgh Spirit Softball PA$223,167 Vice President/treasurer $15,000 $13,827 2023
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $6,715 2024
Stone City Softball Inc IL$198,811 Director $6,105 $5,389 2024
Villages Baseball Association Inc FL$198,618 Director - Advanced Baseba $1,075 $907 2024
The Natasha Watley Foundation CA$197,027 Executive Di $30,000 $23,259 2024
East Cobb Fastpitch Inc GA$227,705 Ceo $60,000 $55,767 2023
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $11,630 2024
Casper Crush Inc WY$234,337 Executive Director $15,000 $14,422 2024
Harris Ball Club Inc TN$189,235 Hausman Fina $21,333 $20,134 2024
Folsom Athletic Association Inc CA$234,731 Treasurer $2,400 $1,861 2024
East Coast Professional Baseball Showcase Inc FL$235,849 Vp $12,000 $10,122 2024
Little League Baseball Inc MI$236,305 Commissioner $5,000 $4,634 2024
Jb Yeager Baseball Inc OH$236,421 Treasurer $5,000 $4,755 2024
Nor Cal Legends Fast Pitch Softball CA$236,732 President/di $23,165 $18,490 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS cost of living and 2024 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 MS 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 default87th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted87th

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 (Derek Topik) 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 62 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,000 is reasonable (approximately the 87th 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.