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PeerBasis
Compensation Comparability Determination

Casper Crush Inc

Executive Director / CEO

EIN 472038997
WY · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kalen Hill, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kalen Hill — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$461 total compensation of comparable organizations → $88,220 $15,000
$2,38610th
$5,26525th
$12,943Median
$23,86175th
$49,40090th
$15,000This org · 59th
p10$2,386
p25$5,265
p50$12,943
p75$23,861
p90$49,400
$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 WY 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
Folsom Athletic Association Inc CA$234,731 Treasurer $2,400 $1,935 2024
East Coast Professional Baseball Showcase Inc FL$235,849 Vp $12,000 $10,528 2024
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $12,096 2024
Little League Baseball Inc MI$236,305 Commissioner $5,000 $4,820 2024
Jb Yeager Baseball Inc OH$236,421 Treasurer $5,000 $4,946 2024
Nor Cal Legends Fast Pitch Softball CA$236,732 President/di $23,165 $19,232 2023
Little League Baseball Inc CO$237,168 Umpire In Chief $2,720 $2,436 2024
East Cobb Fastpitch Inc GA$227,705 Ceo $60,000 $58,003 2023
Cumberland Hot Stove League In MD$241,470 Secretary $12,990 $11,341 2024
Youth Baseball Of Reading Inc MA$243,088 Director $590 $495 2024
Pittsburgh Hardball Academy Inc PA$243,161 President An $12,143 $11,643 2023
Bellevue Sports Athletic Association Inc TN$243,464 Treasurer $16,511 $16,687 2023
Doom OH$243,826 President $22,610 $21,787 2025
Pittsburgh Spirit Softball PA$223,167 Vice President/treasurer $15,000 $14,382 2023
Madison Baseball Association MN$246,682 President $5,000 $4,750 2023
Global Sports Federation Inc GA$246,884 Executive Di $74,400 $69,861 2024
Asa-usa Softball Nj District 2 NJ$219,927 Trustee $15,000 $12,876 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $48,983 2023
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $20,196 2023
Hampton Roads Basketball Officials VA$252,662 Rules Interpret $4,315 $4,005 2023
New England Diamond Gems NH$215,457 Executive Di $39,300 $33,888 2024
Frank Manning Baseball League TX$213,112 President $5,836 $5,452 2024
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $34,323 2024
Denton Boys Baseball Inc TX$211,757 Office Manager $20,592 $18,740 2025
Northside Pdx OR$209,935 President $6,000 $5,203 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default59th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted59th

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 (Kalen Hill) 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 70 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 59th 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.