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PeerBasis
Compensation Comparability Determination

Denton Boys Baseball Inc

Executive Director / CEO

EIN 752456260
TX · NTEE N63
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Kelli Mason, Executive Director / CEO ($20,592) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelli Mason — reported title “Office Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$544 total compensation of comparable organizations → $76,764 $20,592
$2,18210th
$5,78625th
$14,423Median
$24,82975th
$50,08890th
$20,592This org · 65th
p10$2,182
p25$5,786
p50$14,423
p75$24,829
p90$50,088
$20,592

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
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $37,714 2024
Frank Manning Baseball League TX$213,112 President $5,836 $5,990 2024
Northside Pdx OR$209,935 President $6,000 $5,718 2024
New England Diamond Gems NH$215,457 Executive Di $39,300 $37,237 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $16,752 2025
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $11,261 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $11,164 2023
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $22,192 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $53,823 2023
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $67,478 2024
Asa-usa Softball Nj District 2 NJ$219,927 Trustee $15,000 $14,149 2023
Pittsburgh Spirit Softball PA$223,167 Vice President/treasurer $15,000 $15,803 2023
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $7,675 2024
Stone City Softball Inc IL$198,811 Director $6,105 $6,159 2024
Villages Baseball Association Inc FL$198,618 Director - Advanced Baseba $1,075 $1,036 2024
The Natasha Watley Foundation CA$197,027 Executive Di $30,000 $26,582 2024
East Cobb Fastpitch Inc GA$227,705 Ceo $60,000 $63,735 2023
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $13,291 2024
Harris Ball Club Inc TN$189,235 Hausman Fina $21,333 $23,010 2024
Casper Crush Inc WY$234,337 Executive Director $15,000 $16,482 2024
Folsom Athletic Association Inc CA$234,731 Treasurer $2,400 $2,127 2024
East Coast Professional Baseball Showcase Inc FL$235,849 Vp $12,000 $11,568 2024
Little League Baseball Inc MI$236,305 Commissioner $5,000 $5,295 2024
Jb Yeager Baseball Inc OH$236,421 Treasurer $5,000 $5,434 2024
Nor Cal Legends Fast Pitch Softball CA$236,732 President/di $23,165 $21,132 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 2025 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 default65th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted65th

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 (Kelli Mason) 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 62 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,592 is reasonable (approximately the 65th 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.