Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Breeze Softball Inc Aka

Executive Director / CEO

EIN 680086395
CA · NTEE N632
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lendise Nichols, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 141 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

141 organizations qualified on sector, size, and geography 141 within the band form the benchmarked peer set.

Distribution of comparable compensation

$61 total compensation of comparable organizations → $218,912 $2,400
$2,31010th
$6,83125th
$17,063Median
$35,07275th
$54,40190th
$2,400This org · 11th
p10$2,310
p25$6,831
p50$17,063
p75$35,072
p90$54,401
$2,400

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 CA 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
Otsego Sailing Club NY$83,453 Treasurer (Paymaster) $3,408 $3,566 2024
Riley's Catch NC$84,405 Executive Director $10,000 $11,966 2024
The Southwest Sports Foundation TX$82,662 President $42,000 $48,654 2024
Northampton Liederkranz PA$82,383 President $1,309 $1,472 2025
Usbc 80639 Greater Portland Bowling OR$85,383 Assoc. Manager $36,749 $38,503 2025
Albany Usbc Association NY$86,257 Office Manager $12,000 $12,928 2023
Beverly Hills Athletic Alumni Association CA$86,479 Secretary Treasurer $36,000 $35,072 2025
Downtown Coaches Association OH$80,543 Executive Director $3,600 $4,302 2025
Voice In The Wilderness TX$80,165 Executive Direc $5,414 $6,457 2023
Des Moines Area Sports & Tourism IA$80,000 President/ceo $35,812 $44,240 2025
Karate Five Association Inc TN$87,422 President $2,800 $3,509 2023
Atascadero Greyhound Foundation CA$87,651 Executive Dir. $36,650 $36,650 2024
Rolling Thunder Volleyball Club Inc IL$87,828 President $6,000 $6,831 2024
Olivet Blue Mountain Camp Inc PA$78,421 President/ceo $25,633 $30,477 2023
Lake State Alpine Racing MN$89,310 Treasurer $3,500 $3,902 2025
Robert W Johnson Community Center Inc MD$89,475 Executive Director $29,092 $31,498 2024
California Professional Horsemens Foundation CA$89,857 Executive Director $23,600 $23,600 2024
San Diego Usbc Assoc Inc CA$77,360 Assoc. Manager $15,000 $14,613 2025
Black Hills Community Soccer Complex WA$90,073 Field Manager $19,500 $20,218 2024
Young Mens Democratic Club PA$77,039 Manager $28,600 $33,029 2024
Youth Ministry Resources Inc GA$76,969 Founder/ceo $188,000 $218,912 2024
Linn-mar Basketball Academy IA$76,772 Director $12,000 $15,216 2024
Dogsmile Adventures Inc ID$90,530 Executive Director $64,316 $79,234 2024
Usa Ultimate Foundation CO$76,686 Director $7,264 $8,066 2024
South Florida United Youth Soccer Association FL$76,547 President $300 $318 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default11th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted10th

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 (Lendise Nichols) 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 141 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 11th 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.