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PeerBasis
Compensation Comparability Determination

Northern Kentucky Baseball Association

Executive Director / CEO

EIN 455501505
KY · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Allison Woodward, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Allison Woodward — reported title “OPERATIONS MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$460 total compensation of comparable organizations → $177,763 $35,000
$3,54810th
$9,22925th
$24,958Median
$53,33975th
$78,89590th
$35,000This org · 60th
p10$3,548
p25$9,229
p50$24,958
p75$53,339
p90$78,895
$35,000

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 KY 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
Alexandria Youth Baseball MN$421,579 Board Member $10,325 $9,496 2024
Minnesota Asa MN$420,429 Commissioner $78,000 $71,738 2024
Galaxy Of Stars Events VA$420,140 President $15,000 $13,879 2023
Wellesley Youth Baseball & Softball Inc MA$417,137 Director, League Admin $45,096 $37,719 2024
Broken Arrow Boys Baseball Program OK$435,139 President $9,050 $9,275 2024
Conroe Area Youth Baseball Inc TX$435,205 Secretary $25,304 $23,560 2024
Scots Baseball Club TX$401,146 Treasurer $6,000 $5,586 2024
Phipps Park Baseball Inc FL$447,463 President $87,000 $76,072 2024
Positive Sports Training Inc IA$392,354 Chief Umpire $12,000 $12,230 2024
Rise 2 Greatness Foundation IA$453,340 President $120,000 $122,297 2024
Anchorage Bucs Baseball Club Inc AK$388,837 General Mana $86,724 $75,184 2025
Suburban Girls Softball OH$385,447 Vice President Treasurer $1,500 $1,479 2024
Burr Ridge Willowbrook Girls Softball IL$382,905 Director $10,008 $9,158 2024
Danville Little League CA$465,002 Secretary $16,000 $12,860 2024
Diamond Council Of Columbia Inc MO$376,782 Executive Director $62,304 $61,422 2024
Josh Gibson Foundation PA$467,905 Executive Di $42,000 $38,985 2024
Fairfax Adult Softball Inc VA$368,576 Board Member $4,050 $3,748 2023
Fargo Metro Baseball Association ND$474,273 Vice President/gm $28,935 $30,429 2023
Durango Youth Soccer Association Inc CO$367,764 Executive Dir. $53,967 $48,166 2024
El Paso Border Youth Athletic Assoc TX$477,320 Executive Director $58,462 $54,432 2024
Baltimore Urban Baseball Association Inc MD$364,367 President $137,381 $119,548 2024
Arlington Girls Softball Association VA$362,515 Co-registrar/spirit Commissioner $10,000 $8,987 2024
Lady Hustle Fastpitch CA$361,352 Ceo (Former Officer) $30,000 $24,824 2023
Alabama Baseball Coaches Association In AL$482,598 President $111,734 $109,459 2025
Lincoln Dominators Baseball NE$355,599 President $13,000 $13,014 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default60th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted60th

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 (Allison Woodward) 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 68 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 60th 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.