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PeerBasis
Compensation Comparability Determination

Danville Little League

Executive Director / CEO

EIN 942322699
CA · NTEE N63Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Melodie Martin, Executive Director / CEO ($16,000) 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 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Melodie Martin — reported title “Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$572 total compensation of comparable organizations → $221,173 $16,000
$5,67310th
$12,31825th
$37,728Median
$68,11775th
$98,16090th
$16,000This org · 28th
p10$5,673
p25$12,318
p50$37,728
p75$68,117
p90$98,160
$16,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Josh Gibson Foundation PA$467,905 Executive Di $42,000 $48,505 2024
Fargo Metro Baseball Association ND$474,273 Vice President/gm $28,935 $37,860 2023
Rise 2 Greatness Foundation IA$453,340 President $120,000 $152,162 2024
El Paso Border Youth Athletic Assoc TX$477,320 Executive Director $58,462 $67,724 2024
Phipps Park Baseball Inc FL$447,463 President $87,000 $94,649 2024
Alabama Baseball Coaches Association In AL$482,598 President $111,734 $136,188 2025
Miracle League Of Arizona AZ$490,888 Director $86,806 $96,680 2024
Conroe Area Youth Baseball Inc TX$435,205 Secretary $25,304 $29,313 2024
Broken Arrow Boys Baseball Program OK$435,139 President $9,050 $11,541 2024
Bismarck Youth Baseball League ND$498,764 Executive Director $25,178 $31,998 2024
Little League Baseball Inc MO$501,804 Vice President $30,650 $37,595 2024
Alexandria Youth Baseball MN$421,579 Board Member $10,325 $11,815 2024
Northern Kentucky Baseball Association KY$421,374 Operations Manager $35,000 $43,547 2024
Minnesota Asa MN$420,429 Commissioner $78,000 $89,256 2024
Galaxy Of Stars Events VA$420,140 President $15,000 $17,268 2023
Wellesley Youth Baseball & Softball Inc MA$417,137 Director, League Admin $45,096 $46,930 2024
Arizona Baseball Club AZ$522,829 Director $39,800 $45,637 2023
Scots Baseball Club TX$401,146 Treasurer $6,000 $6,951 2024
Watson Softball CA$531,642 Head Coach $60,967 $60,967 2024
Billings Softball Association MT$532,672 President $32,213 $40,213 2024
Positive Sports Training Inc IA$392,354 Chief Umpire $12,000 $15,216 2024
Swarm Baseball Foundation AZ$538,437 Director $34,900 $38,870 2024
Anchorage Bucs Baseball Club Inc AK$388,837 General Mana $86,724 $93,544 2025
Dayton Classics Baseball Club Inc OH$542,869 Employee $36,000 $45,461 2023
Suburban Girls Softball OH$385,447 Vice President Treasurer $1,500 $1,840 2024

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 default28th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted28th

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 (Melodie Martin) 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 (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,000 is reasonable (approximately the 28th 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.