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PeerBasis
Compensation Comparability Determination

Mat-su Baseball Inc

Executive Director / CEO

EIN 920072147
AK · NTEE N70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Peter Christopher, Executive Director / CEO ($117,109) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Peter Christopher — reported title “GENERAL MANAGER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$535 total compensation of comparable organizations → $216,235 $117,109
$2,50010th
$10,66025th
$22,252Median
$74,63375th
$98,82290th
$117,109This org · 94th
p10$2,500
p25$10,660
p50$22,252
p75$74,633
p90$98,822
$117,109

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 AK 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
Nebraska Usbc Association NE$430,190 Women's Tour $17,000 $19,125 2024
New York Track & Field Inc NY$429,762 First Vice President $1,942 $1,836 2024
The Greater Los Angeles Softball CA$433,216 Treasurer $592 $535 2024
Georgia State Usbc Ba GA$427,103 Association Manager $10,000 $10,517 2024
Usa Swimming Inc GA$435,384 Former Key Employee $27,500 $28,922 2024
Weva Inc NY$424,820 President $18,559 $17,090 2025
Center For Movement Challenges Inc GA$439,166 Secretary $40,000 $42,068 2024
Michigan Sports Alliance MI$441,332 Executive Director $4,835 $5,374 2023
Skyline Conference Inc NY$417,479 Retired Commissioner $89,997 $87,574 2023
California Usbc Association CA$417,199 Assn Mgr $15,833 $14,300 2024
Indiana State Usbc Association Inc MI$446,266 President $1,899 $1,997 2025
Team Ashburn Synchronized Skating Inc VA$414,449 President $9,000 $9,089 2024
United States Bowling Congress Inc CO$413,367 Association Manager $34,519 $33,728 2025
Bellevue Junior Sports Association NE$410,365 Center Director $73,851 $80,940 2025
Bowhunting Preservation Alliance MN$403,483 President/ce $16,800 $17,363 2024
Kansas State Usbc Inc KS$401,583 Director $7,583 $8,348 2025
Whitefish Adult Ice Hockey Association MT$400,607 Director $2,440 $2,680 2025
Greater La Usbc CA$400,113 Assoc. Manager $33,990 $30,700 2024
Lee County Sports Organization FL$396,592 Executive Director $183,441 $180,251 2024
Eastern Massachusetts Hockey Inc MA$388,653 General Manager $15,550 $15,047 2023
Grass Hoppers Sports Inc WI$474,250 President $20,000 $22,493 2023
Booger Fund WA$479,741 Executive Director $100,000 $96,413 2023
Altitude Youth Ultimate CO$380,637 Treasurer $27,000 $27,880 2023
United States Bowling Congress Inc MO$482,219 President $1,647 $1,825 2024
Multnomah Athletic Foundation OR$377,604 Executive Director $105,354 $102,335 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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 default94th
Total compensation (D + F), as reported (no adjustments)93rd
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 (Peter Christopher) 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 68 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $117,109 is reasonable (approximately the 94th 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.