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PeerBasis
Compensation Comparability Determination

California Competitive Youth Baseball

Executive Director / CEO

EIN 911924540
CA · NTEE N63
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Todd Rogers, Executive Director / CEO ($59,000) 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 90th percentile of comparable organizationswithin the typical range

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

$596 total compensation of comparable organizations → $84,147 $59,000
$3,94410th
$8,13625th
$16,111Median
$26,89375th
$54,36290th
$59,000This org · 90th
p10$3,944
p25$8,136
p50$16,111
p75$26,893
p90$54,362
$59,000

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Buzz Lightning Baseball Academy IncTX $218,538$24,327 990
Asa-usa Softball Nj District 2NJ $219,927$15,510 990
New England Diamond GemsNH $215,457$40,818 990
Pittsburgh Spirit SoftballPA $223,167$17,323 990
Frank Manning Baseball LeagueTX $213,112$9,581 990
National Amateur Baseball Federation IncMS $211,878$41,342 990
Denton Boys Baseball IncTX $211,757$22,573 990
East Cobb Fastpitch IncGA $227,705$69,866 990
Northside PdxOR $209,935$6,268 990
Phoenix Futbol Club IncNE $207,458$18,364 990
Grand Forks Area Youth BaseballND $207,309$12,344 990
Durango Baseball And SoftballCO $206,279$12,237 990
Santa Barbara Foresters IncCA $232,664$14,570 990
Miracle League Of Delray Beach IncFL $204,329$73,970 990
Casper Crush IncWY $234,337$18,068 990
Folsom Athletic Association IncCA $234,731$2,331 990
East Coast Professional Baseball Showcase IncFL $235,849$12,681 990
Little League Baseball IncMI $236,305$5,806 990
Jb Yeager Baseball IncOH $236,421$5,957 990
Nor Cal Legends Fast Pitch SoftballCA $236,732$23,165 990
Little League Baseball IncCO $237,168$9,152 990
Clarksburg Baseball & Softball IncMD $199,636$8,413 990
Stone City Softball IncIL $198,811$6,751 990
Villages Baseball Association IncFL $198,618$1,136 990
The Natasha Watley FoundationCA $197,027$29,139 990

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 CA 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 default90th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted90th

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 (Todd Rogers) 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 $59,000 is reasonable (approximately the 90th 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). 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.