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PeerBasis
Compensation Comparability Determination

Little League Baseball Inc

Executive Director / CEO

EIN 840466585
CO · NTEE N63
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Cory Brown, Executive Director / CEO ($2,720) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cory Brown — reported title “Umpire in Chief”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$515 total compensation of comparable organizations → $98,519 $2,720
$2,32910th
$6,08825th
$14,527Median
$25,53675th
$54,04390th
$2,720This org · 11th
p10$2,329
p25$6,088
p50$14,527
p75$25,536
p90$54,043
$2,720

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 CO 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
Nor Cal Legends Fast Pitch Softball CA$236,732 President/di $23,165 $21,477 2023
Jb Yeager Baseball Inc OH$236,421 Treasurer $5,000 $5,523 2024
Little League Baseball Inc MI$236,305 Commissioner $5,000 $5,382 2024
East Coast Professional Baseball Showcase Inc FL$235,849 Vp $12,000 $11,757 2024
Folsom Athletic Association Inc CA$234,731 Treasurer $2,400 $2,161 2024
Casper Crush Inc WY$234,337 Executive Director $15,000 $16,751 2024
Cumberland Hot Stove League In MD$241,470 Secretary $12,990 $12,665 2024
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $13,508 2024
Youth Baseball Of Reading Inc MA$243,088 Director $590 $553 2024
Pittsburgh Hardball Academy Inc PA$243,161 President An $12,143 $13,002 2023
Bellevue Sports Athletic Association Inc TN$243,464 Treasurer $16,511 $18,635 2023
Doom OH$243,826 President $22,610 $24,330 2025
East Cobb Fastpitch Inc GA$227,705 Ceo $60,000 $64,774 2023
Madison Baseball Association MN$246,682 President $5,000 $5,305 2023
Global Sports Federation Inc GA$246,884 Executive Di $74,400 $78,016 2024
Pittsburgh Spirit Softball PA$223,167 Vice President/treasurer $15,000 $16,061 2023
Hampton Roads Basketball Officials VA$252,662 Rules Interpret $4,315 $4,473 2023
Asa-usa Softball Nj District 2 NJ$219,927 Trustee $15,000 $14,379 2023
California Competitive Youth Baseball CA$218,875 President $59,000 $54,701 2023
Buzz Lightning Baseball Academy Inc TX$218,538 Sec/treas $21,000 $22,554 2023
New England Diamond Gems NH$215,457 Executive Di $39,300 $37,844 2024
Spokane Baseball Club WA$261,047 President $11,000 $10,574 2023
Frank Manning Baseball League TX$213,112 President $5,836 $6,088 2024
West Linn High School Baseball Alumni Assn Inc OR$261,682 Vice President $12,185 $11,497 2025
National Amateur Baseball Federation Inc MS$211,878 Executive Director $33,000 $38,330 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted11th

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 (Cory Brown) 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 73 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,720 is reasonable (approximately the 11th 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.