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PeerBasis
Compensation Comparability Determination

Villages Baseball Association Inc

Executive Director / CEO

EIN 812719050
FL · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jamie Franks, Executive Director / CEO ($1,075) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jamie Franks — reported title “DIRECTOR - ADVANCED BASEBA”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$564 total compensation of comparable organizations → $79,632 $1,075
$2,81010th
$6,30225th
$15,247Median
$28,93375th
$56,53390th
$1,075This org · 2nd
p10$2,810
p25$6,302
p50$15,247
p75$28,933
p90$56,533
$1,075

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 FL 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
Stone City Softball Inc IL$198,811 Director $6,105 $6,389 2024
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $7,962 2024
The Natasha Watley Foundation CA$197,027 Executive Di $30,000 $27,575 2024
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $70,000 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $11,581 2023
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $11,682 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $17,377 2025
Harris Ball Club Inc TN$189,235 Hausman Fina $21,333 $23,870 2024
Northside Pdx OR$209,935 President $6,000 $5,931 2024
Denton Boys Baseball Inc TX$211,757 Office Manager $20,592 $21,361 2025
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $39,124 2024
Frank Manning Baseball League TX$213,112 President $5,836 $6,214 2024
New England Diamond Gems NH$215,457 Executive Di $39,300 $38,628 2024
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $23,021 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $55,834 2023
Asa-usa Softball Nj District 2 NJ$219,927 Trustee $15,000 $14,677 2023
Ohio Bruins Baseball Inc OH$177,176 President\tr $5,000 $5,637 2024
Pittsburgh Spirit Softball PA$223,167 Vice President/treasurer $15,000 $16,393 2023
Fm Sports Baseball Club WA$173,834 President & General Manage $15,998 $15,247 2024
Bridge City Little League Inc TX$173,155 Concessions Mgr $28,447 $30,291 2024
Bsp Blacksox Inc MD$170,276 Treasurer $1,950 $1,998 2023
East Cobb Fastpitch Inc GA$227,705 Ceo $60,000 $66,116 2023
Clutch Up Inc CA$165,269 President $8,000 $7,570 2023
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $13,788 2024
Casper Crush Inc WY$234,337 Executive Director $15,000 $17,098 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted2nd

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 (Jamie Franks) 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 59 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,075 is reasonable (approximately the 2nd 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.