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PeerBasis
Compensation Comparability Determination

North Jefferson Junior Baseball Assoc

Executive Director / CEO

EIN 841160449
CO · NTEE O20M
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gretchen Precht, Executive Director / CEO ($12,915) against every comparable organization that fit the selection criteria — 98 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: Gretchen Precht — reported title “SCHEDULER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$76 total compensation of comparable organizations → $180,368 $12,915
$20,85510th
$41,21625th
$61,943Median
$79,22675th
$99,20190th
$12,915This org · 4th
p10$20,855
p25$41,216
p50$61,943
p75$79,226
p90$99,201
$12,915

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
Neighborhood House Community Center WI$427,308 Executive Di $55,521 $60,471 2023
Westminster At Wade Inc WV$425,679 Director $33,840 $37,115 2024
Jacob's Ladder Inc VA$427,326 Executive Director $78,074 $76,361 2024
Davis Forest School CA$425,661 Director $48,872 $42,748 2024
Yachats Youth & Family OR$422,414 Executive Di $67,129 $63,148 2024
Enid Spca OK$430,887 Executive Di $22,880 $25,521 2024
The Healing Word Counseling Center TN$418,766 Administrator/counselor $27,000 $28,748 2024
Southwest Indiana Powerhouse Inc IN$418,746 Executive Di $96,000 $102,550 2024
Wadena County Humane Society MN$415,057 Director Of $65,000 $66,982 2023
Fore La Kids Inc CA$438,407 Founder $18,750 $16,401 2024
Shemilah Outreach Center IL$414,000 Executive Director $74,000 $75,871 2023
Sisters Of Watts CA$411,975 Ceo $27,200 $23,792 2024
Carmel Youth Center Inc CA$441,773 Executive Dir $87,432 $76,477 2024
North End Youth Center Inc IL$443,510 President $99,213 $98,803 2024
The Well Community Youth Center Of Waco TX$408,237 Director $42,262 $42,824 2024
Positive Attitude Youth Center Inc NC$446,069 Executive Di $70,000 $73,267 2024
Meridian Police Activities League ID$404,927 Executive Director $45,833 $49,389 2024
Choices Inc MA$448,576 President $46,164 $43,263 2023
Tenth Life Cat Rescue MO$448,600 Executive Director $65,600 $70,381 2024
Cleveland Police Athletic League OH$452,059 Executive Di $38,700 $41,521 2024
Pack Away Hunger Inc IN$452,957 Executive Di $32,333 $34,539 2024
Harmony Project Tulsa OK$399,525 Executive Dir. $116,192 $129,601 2024
Akeley Regional Community Center MN$455,371 Executive Dir. $67,057 $69,101 2023
Girl Talk Incorporated IN$396,331 Executive Di $91,200 $97,422 2024
Axis Teen Centers OH$457,230 Executive Director $80,000 $85,831 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 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 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
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 (Gretchen Precht) 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 98 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,915 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.