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PeerBasis
Compensation Comparability Determination

Watertown Baseball Association

Executive Director / CEO

EIN 460369994
SD · NTEE N630
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ryan Neale, Executive Director / CEO ($26,139) 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 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ryan Neale — reported title “DIRECTOR OF BASEBALL OPERATIO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

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

$435 total compensation of comparable organizations → $113,039 $26,139
$2,20110th
$5,21025th
$12,135Median
$23,13675th
$52,81890th
$26,139This org · 77th
p10$2,201
p25$5,210
p50$12,135
p75$23,136
p90$52,818
$26,139

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 SD 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
South Florida Collegiate FL$275,165 Compliance $20,000 $16,536 2024
Commit 2 Excellence Corporation TX$277,204 President $30,000 $26,411 2024
Walnut Creek Pony League Baseball CA$273,494 President & Dir $58,600 $43,387 2025
1904 Baseball Club CA$270,852 Chief Executive Officer $16,770 $12,745 2024
Vista Baseball Academy CA$270,187 President & Ceo $50,000 $39,121 2023
Iowa Blitz Fastpitch Inc IA$281,295 President $14,400 $13,877 2024
Sanford Mainers Inc ME$283,793 General Manager $2,000 $1,815 2023
Kindred Youth Baseball ND$263,269 President $6,700 $6,471 2024
Summit City Sluggers Baseball Inc IN$288,504 Assistant Treasurer $5,000 $4,778 2023
West Linn High School Baseball Alumni Assn Inc OR$261,682 Vice President $12,185 $9,702 2025
Spokane Baseball Club WA$261,047 President $11,000 $8,924 2023
Northwest Kings Baseball Club WA$290,996 President $11,000 $8,667 2024
Grind Baseball CA$295,389 President & Ceo $28,356 $21,549 2024
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $52,357 2023
Hampton Roads Basketball Officials VA$252,662 Rules Interpret $4,315 $3,775 2023
Rapid City Softball League Assos SD$300,958 Board Member $3,000 $2,914 2024
Ne Baseball Inc RI$301,023 President $15,000 $12,659 2024
Giants Futures Baseball Club MA$302,125 President $1,000 $814 2023
Global Sports Federation Inc GA$246,884 Executive Di $74,400 $65,838 2024
Madison Baseball Association MN$246,682 President $5,000 $4,477 2023
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $19,589 2023
Doom OH$243,826 President $22,610 $20,533 2025
Bellevue Sports Athletic Association Inc TN$243,464 Treasurer $16,511 $15,726 2023
Pittsburgh Hardball Academy Inc PA$243,161 President An $12,143 $10,972 2023
Youth Baseball Of Reading Inc MA$243,088 Director $590 $467 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD cost of living and 2023 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 SD 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 default77th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted77th

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 (Ryan Neale) 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 $26,139 is reasonable (approximately the 77th 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.