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PeerBasis
Compensation Comparability Determination

El Paso Border Youth Athletic Assoc

Executive Director / CEO

EIN 742942336
TX · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Palafox, Executive Director / CEO ($58,462) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Katherine Palafox — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$494 total compensation of comparable organizations → $190,923 $58,462
$4,71710th
$10,34425th
$33,118Median
$61,12975th
$93,22690th
$58,462This org · 73rd
p10$4,717
p25$10,344
p50$33,118
p75$61,129
p90$93,226
$58,462

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
Fargo Metro Baseball Association ND$474,273 Vice President/gm $28,935 $32,682 2023
Alabama Baseball Coaches Association In AL$482,598 President $111,734 $117,562 2025
Josh Gibson Foundation PA$467,905 Executive Di $42,000 $41,871 2024
Danville Little League CA$465,002 Secretary $16,000 $13,812 2024
Miracle League Of Arizona AZ$490,888 Director $86,806 $83,457 2024
Bismarck Youth Baseball League ND$498,764 Executive Director $25,178 $27,622 2024
Rise 2 Greatness Foundation IA$453,340 President $120,000 $131,351 2024
Little League Baseball Inc MO$501,804 Vice President $30,650 $32,453 2024
Phipps Park Baseball Inc FL$447,463 President $87,000 $81,704 2024
Conroe Area Youth Baseball Inc TX$435,205 Secretary $25,304 $25,304 2024
Broken Arrow Boys Baseball Program OK$435,139 President $9,050 $9,962 2024
Arizona Baseball Club AZ$522,829 Director $39,800 $39,395 2023
Watson Softball CA$531,642 Head Coach $60,967 $52,629 2024
Billings Softball Association MT$532,672 President $32,213 $34,713 2024
Alexandria Youth Baseball MN$421,579 Board Member $10,325 $10,199 2024
Northern Kentucky Baseball Association KY$421,374 Operations Manager $35,000 $37,591 2024
Minnesota Asa MN$420,429 Commissioner $78,000 $77,049 2024
Galaxy Of Stars Events VA$420,140 President $15,000 $14,906 2023
Wellesley Youth Baseball & Softball Inc MA$417,137 Director, League Admin $45,096 $40,511 2024
Swarm Baseball Foundation AZ$538,437 Director $34,900 $33,554 2024
Dayton Classics Baseball Club Inc OH$542,869 Employee $36,000 $39,243 2023
The Amateur Softball Association Of Pennsylvania Inc PA$544,597 Executive Director $45,722 $46,928 2023
Naturals Baseball And Softball Academy LA$548,151 Executive Dir. $74,920 $82,471 2024
New England Collegiate Baseball League Inc MA$553,071 President $15,000 $13,873 2023
Scots Baseball Club TX$401,146 Treasurer $6,000 $6,000 2024

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 default73rd
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted70th

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 (Katherine Palafox) 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 70 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,462 is reasonable (approximately the 73rd 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.