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PeerBasis
Compensation Comparability Determination

Grand River Entertainment

Executive Director / CEO

EIN 431944472
MO · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Caitlyn Cothern, Executive Director / CEO ($2,500) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Caitlyn Cothern — reported title “GENERAL MANAGER/DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$953 total compensation of comparable organizations → $78,250 $2,500
$1,80510th
$5,66725th
$13,523Median
$41,69975th
$62,08790th
$2,500This org · 19th
p10$1,805
p25$5,667
p50$13,523
p75$41,699
p90$62,087
$2,500

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 MO 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
Slo Baseball Alliance Foundation Inc CA$134,539 President $52,500 $41,699 2025
The Smartplay AL$140,766 Executive Director $65,000 $66,300 2024
Miracle League Of Grand Island & NY$125,038 Executive Di $22,000 $19,324 2023
North Liberty Youth Baseball & Softball IA$122,591 $48,000 $49,622 2024
Nebraska Softball Foundation NE$150,547 Secretary $50,334 $52,624 2023
Eugene Baseball Challengers OR$154,619 Vice President $2,000 $1,805 2023
Yorktown Junior Athletic Association Inc IN$109,934 Concessions $8,900 $9,123 2023
Clutch Up Inc CA$165,269 President $8,000 $6,715 2023
Roc Foundation Inc WI$105,801 Executive Di $79,358 $78,250 2024
Bsp Blacksox Inc MD$170,276 Treasurer $1,950 $1,772 2023
Moorhead Crush Fastpitch MN$101,536 Director $2,490 $2,323 2024
Bridge City Little League Inc TX$173,155 Concessions Mgr $28,447 $26,867 2024
Fm Sports Baseball Club WA$173,834 President & General Manage $15,998 $13,523 2024
Ohio Bruins Baseball Inc OH$177,176 President\tr $5,000 $5,000 2024
Hamilton Joes Baseball Club Inc OH$94,036 Presidenttreasurer $11,873 $11,873 2024
Harris Ball Club Inc TN$189,235 Hausman Fina $21,333 $21,172 2024
The Natasha Watley Foundation CA$197,027 Executive Di $30,000 $24,458 2024
Villages Baseball Association Inc FL$198,618 Director - Advanced Baseba $1,075 $953 2024
Stone City Softball Inc IL$198,811 Director $6,105 $5,667 2024
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $7,062 2024
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $62,087 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted19th

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 (Caitlyn Cothern) 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 21 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,500 is reasonable (approximately the 19th 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.