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PeerBasis
Compensation Comparability Determination

Rapid City Softball League Assos

Executive Director / CEO

EIN 460410637
SD · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rick Boeve, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rick Boeve — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$448 total compensation of comparable organizations → $116,378 $3,000
$2,71010th
$7,18425th
$13,077Median
$28,39675th
$59,25490th
$3,000This org · 11th
p10$2,710
p25$7,184
p50$13,077
p75$28,396
p90$59,254
$3,000

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 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
Ne Baseball Inc RI$301,023 President $15,000 $13,033 2024
Giants Futures Baseball Club MA$302,125 President $1,000 $839 2023
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $53,904 2023
Grind Baseball CA$295,389 President & Ceo $28,356 $22,186 2024
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $20,168 2023
Northwest Kings Baseball Club WA$290,996 President $11,000 $8,924 2024
Usa Softball Of Massachusetts MA$312,968 Director $30,000 $24,427 2024
Summit City Sluggers Baseball Inc IN$288,504 Assistant Treasurer $5,000 $4,919 2023
Green Mountain Community Baseball Inc VT$314,926 President/general Man $23,000 $20,976 2024
Sanford Mainers Inc ME$283,793 General Manager $2,000 $1,868 2023
Iowa Blitz Fastpitch Inc IA$281,295 President $14,400 $14,286 2024
Commit 2 Excellence Corporation TX$277,204 President $30,000 $27,191 2024
Nevada Asa J O Softball Association NV$325,966 President, T $13,897 $12,622 2024
Watertown Baseball Association SD$275,737 Director Of Baseball Operatio $26,139 $26,911 2023
South Florida Collegiate FL$275,165 Compliance $20,000 $17,024 2024
Walnut Creek Pony League Baseball CA$273,494 President & Dir $58,600 $44,668 2025
1904 Baseball Club CA$270,852 Chief Executive Officer $16,770 $13,121 2024
Vista Baseball Academy CA$270,187 President & Ceo $50,000 $40,276 2023
Bloomington-normal Girls Softball IL$334,062 President $2,925 $2,606 2024
Kentucky Baseball Club Inc KY$334,428 Vice-president $10,035 $9,769 2024
Sunbelt Baseball League Inc GA$335,634 League Director $9,600 $9,005 2023
Kindred Youth Baseball ND$263,269 President $6,700 $6,662 2024
Worcester County Crush Inc MA$339,181 Director $5,500 $4,478 2024
West Linn High School Baseball Alumni Assn Inc OR$261,682 Vice President $12,185 $9,989 2025
Spokane Baseball Club WA$261,047 President $11,000 $9,187 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted11th

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 (Rick Boeve) 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 82 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 11th 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.