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PeerBasis
Compensation Comparability Determination

Rocklin Girls Fast Pitch Softball

Executive Director / CEO

EIN 680438376
CA · NTEE N62
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Rudy Aguillio, Executive Director / CEO ($943) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rudy Aguillio — reported title “UMPIRE-IN-CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,115 total compensation of comparable organizations → $183,646 $943
$9,53510th
$17,04225th
$38,484Median
$89,53875th
$123,47990th
$943This org · 0th
p10$9,535
p25$17,042
p50$38,484
p75$89,538
p90$123,479
$943

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
Youth Athletic Foundation TN$371,755 Executive Dir. $75,000 $91,297 2024
Lakeville South Boys Basketball MN$378,597 Head Coach $7,586 $8,681 2024
Torch Sports Inc CA$379,967 President $94,952 $94,952 2024
Tennessee Heat Basketball TN$383,376 Secretary $7,675 $9,619 2023
Basketball Maui HI$362,521 Executive Di $113,756 $121,430 2023
Wake County Basketball Association NC$388,410 President $97,008 $119,508 2023
Halo Sports Inc NC$392,210 Director $83,557 $99,984 2024
Texas Tar Heels Basketball Academy Inc TX$395,107 President $52,083 $62,117 2023
Batavia Youth Athletics Inc IL$349,859 Vice President/secretary $9,000 $9,983 2025
Ignite Hoops IL$417,680 President & Ceo $107,883 $122,827 2024
Journeyman Basketball NH$321,878 President/tr $65,125 $71,697 2023
Wisconsin Blizzard Basketball Inc WI$430,577 President $52,200 $63,133 2024
Atherton Bulldogs Corp CA$435,671 President $150,249 $154,687 2023
Westlake Youth Basketball Association TX$312,023 Co-executive Director $24,000 $27,802 2024
Kasson Mantorville Youth Basketball MN$309,650 Gambling Man $10,200 $11,672 2024
West Chester Hoops PA$307,833 President $65,800 $75,991 2024
Powerhouse Sports Corporation IL$297,329 President $17,000 $19,926 2023
Gainesville District Basketball VA$451,779 League Administrator $39,500 $43,030 2025
Wellesley Youth Basketball MA$291,858 Program Dire $47,500 $50,892 2023
Goldies Youth Sports CA$285,004 President $125,000 $125,000 2024
Massillon Youth Sports Association OH$280,251 Trustee $17,196 $20,549 2025
3 And D Hoops Inc OR$272,539 Director $18,000 $19,358 2024
Agoura Youth Basketball Association CA$480,002 Director $10,400 $10,400 2024
Mercadel Basketball Ministry CA$259,837 Officer $24,000 $24,709 2023
Az Fire Basketball Club AZ$256,379 Officer $17,250 $19,212 2024

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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Rudy Aguillio) 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 38 similarly situated organizations (Same NTEE sector (N62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $943 is reasonable (approximately the 0th 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.