Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Usa Softball Of Texas

Executive Director / CEO

EIN 810843106
TX · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Cappa, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$494 total compensation of comparable organizations → $131,351 $1,000
$3,31010th
$9,84125th
$17,863Median
$41,19175th
$77,04990th
$1,000This org · 4th
p10$3,310
p25$9,841
p50$17,863
p75$41,191
p90$77,049
$1,000

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
North Carolina Baseball Academy Baseball Clubs Inc NC$352,936 Secretary $6,000 $6,198 2024
Lincoln Dominators Baseball NE$355,599 President $13,000 $13,978 2024
Hooks Baseball Nw WA$348,892 Executive Director $34,481 $31,773 2023
Massachusetts Tier Ii Midget Development MA$348,761 President $61,518 $56,896 2023
Sodervilleblaine Athletic Association MN$347,670 Member At Large $500 $494 2024
Lady Hustle Fastpitch CA$361,352 Ceo (Former Officer) $30,000 $26,662 2023
Arlington Girls Softball Association VA$362,515 Co-registrar/spirit Commissioner $10,000 $9,652 2024
Baltimore Urban Baseball Association Inc MD$364,367 President $137,381 $128,398 2024
Spirit Youth Sports Inc CA$342,505 Executive Director $109,401 $94,439 2024
The Miracle League Of The Lehigh Valley PA$341,094 Executive Director $71,497 $73,383 2023
Durango Youth Soccer Association Inc CO$367,764 Executive Dir. $53,967 $51,732 2024
Fairfax Adult Softball Inc VA$368,576 Board Member $4,050 $4,025 2023
Worcester County Crush Inc MA$339,181 Director $5,500 $4,941 2024
Sunbelt Baseball League Inc GA$335,634 League Director $9,600 $9,935 2023
Kentucky Baseball Club Inc KY$334,428 Vice-president $10,035 $10,778 2024
Bloomington-normal Girls Softball IL$334,062 President $2,925 $2,875 2024
Diamond Council Of Columbia Inc MO$376,782 Executive Director $62,304 $65,969 2024
Nevada Asa J O Softball Association NV$325,966 President, T $13,897 $13,926 2024
Burr Ridge Willowbrook Girls Softball IL$382,905 Director $10,008 $9,836 2024
Suburban Girls Softball OH$385,447 Vice President Treasurer $1,500 $1,588 2024
Anchorage Bucs Baseball Club Inc AK$388,837 General Mana $86,724 $80,751 2025
Positive Sports Training Inc IA$392,354 Chief Umpire $12,000 $13,135 2024
Green Mountain Community Baseball Inc VT$314,926 President/general Man $23,000 $23,143 2024
Usa Softball Of Massachusetts MA$312,968 Director $30,000 $26,950 2024
Lake Region Baseball Boosters ND$306,855 Treasury $19,700 $22,251 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 default4th
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted4th

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 (Mike Cappa) 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 71 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 4th 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.