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PeerBasis
Compensation Comparability Determination

Bridge City Little League Inc

Executive Director / CEO

EIN 741956151
TX · NTEE N63
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Davidson, Executive Director / CEO ($28,447) 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 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Davidson — reported title “Concessions Mgr”, 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

$530 total compensation of comparable organizations → $74,785 $28,447
$2,34010th
$5,36325th
$13,366Median
$23,09775th
$54,13090th
$28,447This org · 78th
p10$2,340
p25$5,363
p50$13,366
p75$23,097
p90$54,130
$28,447

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 TX 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
Fm Sports Baseball Club WA$173,834 President & General Manage $15,998 $14,319 2024
Bsp Blacksox Inc MD$170,276 Treasurer $1,950 $1,877 2023
Ohio Bruins Baseball Inc OH$177,176 President\tr $5,000 $5,294 2024
Clutch Up Inc CA$165,269 President $8,000 $7,110 2023
Harris Ball Club Inc TN$189,235 Hausman Fina $21,333 $22,417 2024
Eugene Baseball Challengers OR$154,619 Vice President $2,000 $1,912 2023
Nebraska Softball Foundation NE$150,547 Secretary $50,334 $55,719 2023
The Natasha Watley Foundation CA$197,027 Executive Di $30,000 $25,897 2024
Villages Baseball Association Inc FL$198,618 Director - Advanced Baseba $1,075 $1,010 2024
Stone City Softball Inc IL$198,811 Director $6,105 $6,000 2024
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $7,477 2024
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $65,739 2024
The Smartplay AL$140,766 Executive Director $65,000 $70,200 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $10,876 2023
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $10,971 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $16,320 2025
Grand River Entertainment MO$136,482 General Manager/director $2,500 $2,647 2024
Northside Pdx OR$209,935 President $6,000 $5,570 2024
Denton Boys Baseball Inc TX$211,757 Office Manager $20,592 $20,061 2025
Slo Baseball Alliance Foundation Inc CA$134,539 President $52,500 $44,152 2025
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $36,742 2024
Frank Manning Baseball League TX$213,112 President $5,836 $5,836 2024
New England Diamond Gems NH$215,457 Executive Di $39,300 $36,277 2024
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $21,620 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $52,435 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default78th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted78th

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 (Elizabeth Davidson) 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 $28,447 is reasonable (approximately the 78th 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.