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PeerBasis
Compensation Comparability Determination

Lincoln Dominators Baseball

Executive Director / CEO

EIN 470782426
NE · NTEE N63
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Wolfe, Executive Director / CEO ($13,000) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelly Wolfe — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$459 total compensation of comparable organizations → $122,162 $13,000
$3,14410th
$9,15525th
$19,082Median
$39,53975th
$71,44890th
$13,000This org · 42nd
p10$3,144
p25$9,155
p50$19,082
p75$39,539
p90$71,448
$13,000

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 NE 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
Usa Softball Of Texas TX$353,932 President $1,000 $930 2024
North Carolina Baseball Academy Baseball Clubs Inc NC$352,936 Secretary $6,000 $5,764 2024
Lady Hustle Fastpitch CA$361,352 Ceo (Former Officer) $30,000 $24,797 2023
Hooks Baseball Nw WA$348,892 Executive Director $34,481 $29,550 2023
Massachusetts Tier Ii Midget Development MA$348,761 President $61,518 $52,916 2023
Arlington Girls Softball Association VA$362,515 Co-registrar/spirit Commissioner $10,000 $8,977 2024
Sodervilleblaine Athletic Association MN$347,670 Member At Large $500 $459 2024
Baltimore Urban Baseball Association Inc MD$364,367 President $137,381 $119,416 2024
Durango Youth Soccer Association Inc CO$367,764 Executive Dir. $53,967 $48,113 2024
Fairfax Adult Softball Inc VA$368,576 Board Member $4,050 $3,743 2023
Spirit Youth Sports Inc CA$342,505 Executive Director $109,401 $87,832 2024
The Miracle League Of The Lehigh Valley PA$341,094 Executive Director $71,497 $68,249 2023
Worcester County Crush Inc MA$339,181 Director $5,500 $4,595 2024
Sunbelt Baseball League Inc GA$335,634 League Director $9,600 $9,240 2023
Kentucky Baseball Club Inc KY$334,428 Vice-president $10,035 $10,024 2024
Diamond Council Of Columbia Inc MO$376,782 Executive Director $62,304 $61,354 2024
Bloomington-normal Girls Softball IL$334,062 President $2,925 $2,674 2024
Burr Ridge Willowbrook Girls Softball IL$382,905 Director $10,008 $9,148 2024
Nevada Asa J O Softball Association NV$325,966 President, T $13,897 $12,951 2024
Suburban Girls Softball OH$385,447 Vice President Treasurer $1,500 $1,477 2024
Anchorage Bucs Baseball Club Inc AK$388,837 General Mana $86,724 $75,101 2025
Positive Sports Training Inc IA$392,354 Chief Umpire $12,000 $12,216 2024
Green Mountain Community Baseball Inc VT$314,926 President/general Man $23,000 $21,524 2024
Usa Softball Of Massachusetts MA$312,968 Director $30,000 $25,065 2024
Scots Baseball Club TX$401,146 Treasurer $6,000 $5,580 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default42nd
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted42nd

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 (Kelly Wolfe) 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 72 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,000 is reasonable (approximately the 42nd 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.