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PeerBasis
Compensation Comparability Determination

Ne Baseball Inc

Executive Director / CEO

EIN 463383823
RI · NTEE N63
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of James Degidio, Executive Director / CEO ($15,000) 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 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Degidio — reported title “President”, a direct title match to the Executive Director / CEO 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

$515 total compensation of comparable organizations → $133,946 $15,000
$3,04410th
$6,76625th
$14,842Median
$32,68375th
$68,19990th
$15,000This org · 50th
p10$3,044
p25$6,766
p50$14,842
p75$32,683
p90$68,199
$15,000

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 RI 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
Rapid City Softball League Assos SD$300,958 Board Member $3,000 $3,453 2024
Giants Futures Baseball Club MA$302,125 President $1,000 $965 2023
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $62,041 2023
Grind Baseball CA$295,389 President & Ceo $28,356 $25,536 2024
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $23,212 2023
Northwest Kings Baseball Club WA$290,996 President $11,000 $10,271 2024
Usa Softball Of Massachusetts MA$312,968 Director $30,000 $28,115 2024
Summit City Sluggers Baseball Inc IN$288,504 Assistant Treasurer $5,000 $5,662 2023
Green Mountain Community Baseball Inc VT$314,926 President/general Man $23,000 $24,143 2024
Sanford Mainers Inc ME$283,793 General Manager $2,000 $2,150 2023
Iowa Blitz Fastpitch Inc IA$281,295 President $14,400 $16,443 2024
Commit 2 Excellence Corporation TX$277,204 President $30,000 $31,296 2024
Nevada Asa J O Softball Association NV$325,966 President, T $13,897 $14,527 2024
Watertown Baseball Association SD$275,737 Director Of Baseball Operatio $26,139 $30,974 2023
South Florida Collegiate FL$275,165 Compliance $20,000 $19,594 2024
Walnut Creek Pony League Baseball CA$273,494 President & Dir $58,600 $51,411 2025
1904 Baseball Club CA$270,852 Chief Executive Officer $16,770 $15,102 2024
Vista Baseball Academy CA$270,187 President & Ceo $50,000 $46,357 2023
Bloomington-normal Girls Softball IL$334,062 President $2,925 $2,999 2024
Kentucky Baseball Club Inc KY$334,428 Vice-president $10,035 $11,244 2024
Sunbelt Baseball League Inc GA$335,634 League Director $9,600 $10,364 2023
Kindred Youth Baseball ND$263,269 President $6,700 $7,668 2024
Worcester County Crush Inc MA$339,181 Director $5,500 $5,154 2024
West Linn High School Baseball Alumni Assn Inc OR$261,682 Vice President $12,185 $11,497 2025
Spokane Baseball Club WA$261,047 President $11,000 $10,574 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to RI 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 RI 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 default50th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

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 (James Degidio) 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 $15,000 is reasonable (approximately the 50th 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.