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PeerBasis
Compensation Comparability Determination

The Smartplay

Executive Director / CEO

EIN 880313231
AL · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Casey Grammer, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Casey Grammer — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$935 total compensation of comparable organizations → $76,716 $65,000
$1,92210th
$5,09425th
$10,114Median
$24,56975th
$50,70990th
$65,000This org · 96th
p10$1,922
p25$5,094
p50$10,114
p75$24,569
p90$50,709
$65,000

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 AL 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
Grand River Entertainment MO$136,482 General Manager/director $2,500 $2,451 2024
Slo Baseball Alliance Foundation Inc CA$134,539 President $52,500 $40,881 2025
Nebraska Softball Foundation NE$150,547 Secretary $50,334 $51,592 2023
Eugene Baseball Challengers OR$154,619 Vice President $2,000 $1,770 2023
Miracle League Of Grand Island & NY$125,038 Executive Di $22,000 $18,945 2023
North Liberty Youth Baseball & Softball IA$122,591 $48,000 $48,649 2024
Clutch Up Inc CA$165,269 President $8,000 $6,583 2023
Bsp Blacksox Inc MD$170,276 Treasurer $1,950 $1,738 2023
Yorktown Junior Athletic Association Inc IN$109,934 Concessions $8,900 $8,944 2023
Bridge City Little League Inc TX$173,155 Concessions Mgr $28,447 $26,340 2024
Fm Sports Baseball Club WA$173,834 President & General Manage $15,998 $13,258 2024
Roc Foundation Inc WI$105,801 Executive Di $79,358 $76,716 2024
Ohio Bruins Baseball Inc OH$177,176 President\tr $5,000 $4,902 2024
Moorhead Crush Fastpitch MN$101,536 Director $2,490 $2,277 2024
Harris Ball Club Inc TN$189,235 Hausman Fina $21,333 $20,756 2024
The Natasha Watley Foundation CA$197,027 Executive Di $30,000 $23,979 2024
Villages Baseball Association Inc FL$198,618 Director - Advanced Baseba $1,075 $935 2024
Stone City Softball Inc IL$198,811 Director $6,105 $5,556 2024
Clarksburg Baseball & Softball Inc MD$199,636 Vice President $8,000 $6,923 2024
Miracle League Of Delray Beach Inc FL$204,329 Executive Director $70,000 $60,870 2024
Durango Baseball And Softball CO$206,279 Frm Executive Director $11,020 $10,070 2023
Grand Forks Area Youth Baseball ND$207,309 President/executive Director $10,000 $10,158 2024
Phoenix Futbol Club Inc NE$207,458 Club Administrator $15,580 $15,111 2025
Northside Pdx OR$209,935 President $6,000 $5,158 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default96th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted96th

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 (Casey Grammer) 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 24 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 96th 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.