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PeerBasis
Compensation Comparability Determination

Bsp Blacksox Inc

Executive Director / CEO

EIN 472450047
MD · NTEE N63
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brooke Gordon, Executive Director / CEO ($1,950) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$551 total compensation of comparable organizations → $77,720 $1,950
$2,73110th
$5,85825th
$14,603Median
$26,24475th
$56,25590th
$1,950This org · 4th
p10$2,731
p25$5,858
p50$14,603
p75$26,244
p90$56,255
$1,950

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 MD 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
Bridge City Little League Inc TX$173,155 Concessions Mgr $28,447 $29,564 2024
Fm Sports Baseball Club WA$173,834 President & General Manage $15,998 $14,881 2024
Clutch Up Inc CA$165,269 President $8,000 $7,389 2023
Ohio Bruins Baseball Inc OH$177,176 President\tr $5,000 $5,502 2024
Eugene Baseball Challengers OR$154,619 Vice President $2,000 $1,987 2023
Harris Ball Club Inc TN$189,235 Hausman Fina $21,333 $23,297 2024
Nebraska Softball Foundation NE$150,547 Secretary $50,334 $57,906 2023
The Natasha Watley Foundation CA$197,027 Executive Di $30,000 $26,913 2024
Villages Baseball Association Inc FL$198,618 Director - Advanced Baseba $1,075 $1,049 2024
Stone City Softball Inc IL$198,811 Director $6,105 $6,236 2024
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $7,770 2024
The Smartplay AL$140,766 Executive Director $65,000 $72,956 2024
Grand River Entertainment MO$136,482 General Manager/director $2,500 $2,751 2024
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $68,320 2024
Slo Baseball Alliance Foundation Inc CA$134,539 President $52,500 $45,885 2025
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $11,303 2023
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $11,401 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $16,961 2025
Northside Pdx OR$209,935 President $6,000 $5,789 2024
Denton Boys Baseball Inc TX$211,757 Office Manager $20,592 $20,849 2025
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $38,185 2024
Frank Manning Baseball League TX$213,112 President $5,836 $6,066 2024
New England Diamond Gems NH$215,457 Executive Di $39,300 $37,701 2024
Miracle League Of Grand Island & NY$125,038 Executive Di $22,000 $21,264 2023
North Liberty Youth Baseball & Softball IA$122,591 $48,000 $54,604 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted4th

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 (Brooke Gordon) 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 46 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,950 is reasonable (approximately the 4th 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.