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PeerBasis
Compensation Comparability Determination

Asa-usa Softball Nj District 2

Executive Director / CEO

EIN 812901860
NJ · NTEE N63
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keith Hoffman, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$577 total compensation of comparable organizations → $81,382 $15,000
$2,37110th
$6,20725th
$15,582Median
$26,00975th
$52,57590th
$15,000This org · 48th
p10$2,371
p25$6,207
p50$15,582
p75$26,009
p90$52,575
$15,000

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 NJ 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
California Competitive Youth Baseball CA$218,875 President $59,000 $57,061 2023
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $23,528 2023
Pittsburgh Spirit Softball PA$223,167 Vice President/treasurer $15,000 $16,754 2023
New England Diamond Gems NH$215,457 Executive Di $39,300 $39,477 2024
Frank Manning Baseball League TX$213,112 President $5,836 $6,351 2024
East Cobb Fastpitch Inc GA$227,705 Ceo $60,000 $67,570 2023
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $39,984 2024
Denton Boys Baseball Inc TX$211,757 Office Manager $20,592 $21,832 2025
Northside Pdx OR$209,935 President $6,000 $6,062 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $17,760 2025
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $11,938 2024
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $14,091 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $11,835 2023
Casper Crush Inc WY$234,337 Executive Director $15,000 $17,474 2024
Folsom Athletic Association Inc CA$234,731 Treasurer $2,400 $2,254 2024
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $71,539 2024
East Coast Professional Baseball Showcase Inc FL$235,849 Vp $12,000 $12,264 2024
Little League Baseball Inc MI$236,305 Commissioner $5,000 $5,615 2024
Jb Yeager Baseball Inc OH$236,421 Treasurer $5,000 $5,762 2024
Nor Cal Legends Fast Pitch Softball CA$236,732 President/di $23,165 $22,404 2023
Little League Baseball Inc CO$237,168 Umpire In Chief $2,720 $2,837 2024
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $8,136 2024
Stone City Softball Inc IL$198,811 Director $6,105 $6,530 2024
Villages Baseball Association Inc FL$198,618 Director - Advanced Baseba $1,075 $1,098 2024
Cumberland Hot Stove League In MD$241,470 Secretary $12,990 $13,211 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2023 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 NJ 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 default48th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted48th

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 (Keith Hoffman) 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 63 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 48th 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.