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PeerBasis
Compensation Comparability Determination

1904 Baseball Club

Executive Director / CEO

EIN 920731572
CA · NTEE N63
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Houston, Executive Director / CEO ($16,770) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Houston — reported title “Chief Executive Officer”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$572 total compensation of comparable organizations → $148,741 $16,770
$2,89610th
$6,85625th
$15,968Median
$31,05375th
$69,50190th
$16,770This org · 54th
p10$2,896
p25$6,856
p50$15,968
p75$31,053
p90$69,501
$16,770

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Vista Baseball Academy CA$270,187 President & Ceo $50,000 $51,477 2023
Walnut Creek Pony League Baseball CA$273,494 President & Dir $58,600 $57,090 2025
South Florida Collegiate FL$275,165 Compliance $20,000 $21,758 2024
Watertown Baseball Association SD$275,737 Director Of Baseball Operatio $26,139 $34,395 2023
Commit 2 Excellence Corporation TX$277,204 President $30,000 $34,753 2024
Kindred Youth Baseball ND$263,269 President $6,700 $8,515 2024
West Linn High School Baseball Alumni Assn Inc OR$261,682 Vice President $12,185 $12,767 2025
Spokane Baseball Club WA$261,047 President $11,000 $11,742 2023
Iowa Blitz Fastpitch Inc IA$281,295 President $14,400 $18,259 2024
Sanford Mainers Inc ME$283,793 General Manager $2,000 $2,388 2023
Summit City Sluggers Baseball Inc IN$288,504 Assistant Treasurer $5,000 $6,287 2023
Hampton Roads Basketball Officials VA$252,662 Rules Interpret $4,315 $4,967 2023
Northwest Kings Baseball Club WA$290,996 President $11,000 $11,405 2024
Global Sports Federation Inc GA$246,884 Executive Di $74,400 $86,633 2024
Madison Baseball Association MN$246,682 President $5,000 $5,891 2023
Grind Baseball CA$295,389 President & Ceo $28,356 $28,356 2024
Northwest Girls Softball-fastpitch NV$296,044 Director $57,646 $68,894 2023
Doom OH$243,826 President $22,610 $27,018 2025
Bellevue Sports Athletic Association Inc TN$243,464 Treasurer $16,511 $20,693 2023
Pittsburgh Hardball Academy Inc PA$243,161 President An $12,143 $14,438 2023
Youth Baseball Of Reading Inc MA$243,088 Director $590 $614 2024
Cumberland Hot Stove League In MD$241,470 Secretary $12,990 $14,064 2024
Rapid City Softball League Assos SD$300,958 Board Member $3,000 $3,834 2024
Ne Baseball Inc RI$301,023 President $15,000 $16,657 2024
Giants Futures Baseball Club MA$302,125 President $1,000 $1,072 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default54th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted54th

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 (John Houston) 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 79 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,770 is reasonable (approximately the 54th 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.