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PeerBasis
Compensation Comparability Determination

Dragon Elite Baseball Club

Executive Director / CEO

EIN 475260451
WA · NTEE N60
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Fernando Da Silva, Executive Director / CEO ($58,000) against every comparable organization that fit the selection criteria — 175 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Fernando Da Silva — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$532 total compensation of comparable organizations → $188,598 $58,000
$8,03610th
$22,59725th
$52,915Median
$85,30675th
$117,34390th
$58,000This org · 54th
p10$8,036
p25$22,597
p50$52,915
p75$85,306
p90$117,343
$58,000

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 WA 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
Sheriffpolice Activities League Of Memphis And Shelby County TN$481,443 Chief Visionary Officer $17,475 $20,517 2024
Football Alliance Inc CA$482,138 Treasurer $30,833 $28,971 2025
Girls In Cooperation Gymnastic Training Center Inc PA$483,042 President $41,533 $47,628 2023
Twin Ports Gymnastics Club Inc WI$483,141 Gym Director $63,075 $71,679 2025
Crossroads Volleyball Inc IN$472,508 Director $22,150 $26,090 2024
North Cincinnati Classics Inc OH$469,545 Director $29,500 $34,899 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $41,490 2024
The Oakdale Athletic MN$491,120 Gambling Man $84,443 $95,949 2023
Capo Boxing Gym Inc CA$492,230 President $52,000 $51,634 2023
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $9,464 2024
Boco Volleyball Athletic Club Corp CO$492,571 Vice President $2,004 $2,091 2025
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $73,077 2023
Russell Mill Swim And Tennis Club Inc MA$493,844 President $1,150 $1,188 2023
Spike Frog Volleyball TX$464,402 President $60,000 $67,037 2024
Jacobs Chance Inc VA$459,857 Executive Director $72,018 $77,668 2024
Bloomington Athletic Association MN$459,103 Admin $44,108 $50,118 2023
Off The Ropes CO$458,966 Director $104,532 $115,262 2023
Catalyst Volleyball Inc TX$457,259 Director $79,200 $86,209 2025
San Francisco Juniors Volleyball Club CA$502,252 Secretary $17,055 $16,449 2024
Tampa North Volleyball Club Inc FL$502,701 Chair $65,960 $69,210 2024
Schenectady Swim Club NY$504,315 Head Coach $115,225 $116,296 2024
We Are Volleyball Elite CA$453,711 President $136,669 $131,814 2024
Hoopfluence Inc FL$508,822 Executive Secretary $68,000 $71,351 2024
Bay Area Volleyball Academy Of MD$509,642 President $4,845 $5,059 2024
Spartanburg United Soccer Academy SC$448,204 Director $60,000 $69,914 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default54th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted53rd

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 (Fernando Da Silva) 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 175 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,000 is reasonable (approximately the 54th 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.