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PeerBasis
Compensation Comparability Determination

Doom

Executive Director / CEO

EIN 800608076
OH · NTEE N63
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Gregory, Executive Director / CEO ($22,610) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Timothy Gregory — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$479 total compensation of comparable organizations → $124,474 $22,610
$2,26910th
$5,59325th
$13,432Median
$25,29175th
$52,99590th
$22,610This org · 72nd
p10$2,269
p25$5,593
p50$13,432
p75$25,291
p90$52,995
$22,610

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 OH 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
Bellevue Sports Athletic Association Inc TN$243,464 Treasurer $16,511 $17,316 2023
Pittsburgh Hardball Academy Inc PA$243,161 President An $12,143 $12,082 2023
Youth Baseball Of Reading Inc MA$243,088 Director $590 $514 2024
Cumberland Hot Stove League In MD$241,470 Secretary $12,990 $11,770 2024
Madison Baseball Association MN$246,682 President $5,000 $4,930 2023
Global Sports Federation Inc GA$246,884 Executive Di $74,400 $72,499 2024
Little League Baseball Inc CO$237,168 Umpire In Chief $2,720 $2,528 2024
Nor Cal Legends Fast Pitch Softball CA$236,732 President/di $23,165 $19,958 2023
Jb Yeager Baseball Inc OH$236,421 Treasurer $5,000 $5,132 2024
Little League Baseball Inc MI$236,305 Commissioner $5,000 $5,001 2024
East Coast Professional Baseball Showcase Inc FL$235,849 Vp $12,000 $10,926 2024
Hampton Roads Basketball Officials VA$252,662 Rules Interpret $4,315 $4,157 2023
Folsom Athletic Association Inc CA$234,731 Treasurer $2,400 $2,009 2024
Casper Crush Inc WY$234,337 Executive Director $15,000 $15,567 2024
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $12,553 2024
East Cobb Fastpitch Inc GA$227,705 Ceo $60,000 $60,194 2023
Spokane Baseball Club WA$261,047 President $11,000 $9,827 2023
West Linn High School Baseball Alumni Assn Inc OR$261,682 Vice President $12,185 $10,684 2025
Kindred Youth Baseball ND$263,269 President $6,700 $7,125 2024
Pittsburgh Spirit Softball PA$223,167 Vice President/treasurer $15,000 $14,925 2023
Asa-usa Softball Nj District 2 NJ$219,927 Trustee $15,000 $13,363 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $50,832 2023
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $20,959 2023
Vista Baseball Academy CA$270,187 President & Ceo $50,000 $43,078 2023
1904 Baseball Club CA$270,852 Chief Executive Officer $16,770 $14,034 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default72nd
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted72nd

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 (Timothy Gregory) 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 76 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,610 is reasonable (approximately the 72nd 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.