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PeerBasis
Compensation Comparability Determination

Fm Sports Baseball Club

Executive Director / CEO

EIN 475546982
WA · NTEE N63
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Frank Smith, Executive Director / CEO ($15,998) 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 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Frank Smith — reported title “President & General Manage”, a direct title match to the Executive Director / CEO 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

$592 total compensation of comparable organizations → $83,556 $15,998
$2,61410th
$5,99225th
$14,934Median
$28,21575th
$60,47990th
$15,998This org · 52nd
p10$2,614
p25$5,992
p50$14,934
p75$28,215
p90$60,479
$15,998

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
Bridge City Little League Inc TX$173,155 Concessions Mgr $28,447 $31,783 2024
Ohio Bruins Baseball Inc OH$177,176 President\tr $5,000 $5,915 2024
Bsp Blacksox Inc MD$170,276 Treasurer $1,950 $2,097 2023
Clutch Up Inc CA$165,269 President $8,000 $7,943 2023
Harris Ball Club Inc TN$189,235 Hausman Fina $21,333 $25,046 2024
Eugene Baseball Challengers OR$154,619 Vice President $2,000 $2,136 2023
The Natasha Watley Foundation CA$197,027 Executive Di $30,000 $28,934 2024
Nebraska Softball Foundation NE$150,547 Secretary $50,334 $62,254 2023
Villages Baseball Association Inc FL$198,618 Director - Advanced Baseba $1,075 $1,128 2024
Stone City Softball Inc IL$198,811 Director $6,105 $6,704 2024
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $8,354 2024
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $73,449 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $12,152 2023
The Smartplay AL$140,766 Executive Director $65,000 $78,433 2024
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $12,257 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $18,234 2025
Northside Pdx OR$209,935 President $6,000 $6,223 2024
Grand River Entertainment MO$136,482 General Manager/director $2,500 $2,958 2024
Denton Boys Baseball Inc TX$211,757 Office Manager $20,592 $22,414 2025
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $41,052 2024
Frank Manning Baseball League TX$213,112 President $5,836 $6,520 2024
Slo Baseball Alliance Foundation Inc CA$134,539 President $52,500 $49,330 2025
New England Diamond Gems NH$215,457 Executive Di $39,300 $40,532 2024
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $24,156 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $58,585 2023

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 default52nd
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted52nd

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 (Frank Smith) 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 $15,998 is reasonable (approximately the 52nd 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.