Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Nevada Asa J O Softball Association

Executive Director / CEO

EIN 453034002
NV · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keely Otano, Executive Director / CEO ($13,897) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$493 total compensation of comparable organizations → $131,081 $13,897
$4,80110th
$9,87025th
$18,744Median
$43,06575th
$73,51290th
$13,897This org · 39th
p10$4,801
p25$9,870
p50$18,744
p75$43,065
p90$73,512
$13,897

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 NV cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Bloomington-normal Girls SoftballIL $334,062$9,808 990
Kentucky Baseball Club IncKY $334,428$10,756 990
Sunbelt Baseball League IncGA $335,634$9,915 990
Green Mountain Community Baseball IncVT $314,926$23,095 990
Usa Softball Of MassachusettsMA $312,968$35,860 990
Worcester County Crush IncMA $339,181$4,931 990
The Miracle League Of The Lehigh ValleyPA $341,094$73,232 990
Spirit Youth Sports IncCA $342,505$94,244 990
Lake Region Baseball BoostersND $306,855$22,205 990
Sodervilleblaine Athletic AssociationMN $347,670$493 990
Massachusetts Tier Ii Midget DevelopmentMA $348,761$56,779 990
Hooks Baseball NwWA $348,892$31,707 990
Giants Futures Baseball ClubMA $302,125$16,337 990
Ne Baseball IncRI $301,023$66,963 990
Rapid City Softball League AssosSD $300,958$3,303 990
North Carolina Baseball Academy Baseball Clubs IncNC $352,936$18,555 990
Usa Softball Of TexasTX $353,932$35,951 990
Lincoln Dominators BaseballNE $355,599$13,949 990
Northwest Girls Softball-fastpitchNV $296,044$59,349 990
Grind BaseballCA $295,389$24,427 990
Northwest Kings Baseball ClubWA $290,996$9,825 990
Lady Hustle FastpitchCA $361,352$26,607 990
Arlington Girls Softball AssociationVA $362,515$9,633 990
Summit City Sluggers Baseball IncIN $288,504$5,416 990
Baltimore Urban Baseball Association IncMD $364,367$128,134 990

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 NV 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 default39th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted39th

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 (Keely Otano) 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 79 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,897 is reasonable (approximately the 39th 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). 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.