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PeerBasis
Compensation Comparability Determination

Encinitas Mustang Lacrosse Inc

Executive Director / CEO

EIN 203380974
CA · NTEE N60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Hans Hergenroeder, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Hans Hergenroeder — reported title “DIRECTOR, PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$167 total compensation of comparable organizations → $157,259 $5,000
$3,12810th
$10,20625th
$21,563Median
$49,83975th
$71,69790th
$5,000This org · 16th
p10$3,128
p25$10,206
p50$21,563
p75$49,839
p90$71,697
$5,000

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
Glenwood Springs Youth CO$191,450 Director $29,307 $33,405 2024
Pro Vision Foundation WA$191,046 Executive Di $46,250 $49,223 2024
Huns Rfc TX$194,811 Director Or $4,000 $4,757 2024
Us Backgammon Association Inc MN$187,908 Member Services $13,350 $15,680 2024
Southside Swarm Volleyball Club Inc MO$196,383 Director $49,500 $62,323 2024
Edina Lacrosse Association MN$196,464 Director Of Girls Coach & $4,240 $4,980 2024
Allegro Dancers Inc CA$196,849 Assistant Treasurer $3,017 $3,188 2023
Cape Cod Challenger Club Inc MA$185,820 Director $52,000 $57,187 2023
Youth Life Skills Fore Greater El Paso TX$197,990 Executive Director $42,319 $51,808 2023
West Berkeley Foundation For Community CA$198,352 Executive Director $26,747 $27,455 2024
Asheville-biltmore Volleyball Academy And Youth Athletic Associa NC$202,788 President/exec Dir $26,069 $32,020 2024
New Jersey Soccer Association NJ$179,663 Executive Director $49,107 $50,775 2025
Raise The Bar Initiative IA$204,240 President $17,800 $22,571 2025
College Park Tumbleweeds Gymnastics Inc GA$204,336 President & Ceo $5,000 $5,976 2024
Sport Disciple MD$204,529 Director/president $43,000 $47,788 2024
Mackinac Horsemen's Association MI$177,685 Executive Director $9,486 $11,983 2023
Club South Volleyball WA$205,237 Director $16,216 $17,258 2024
Ballard Football Club Foundation WA$206,398 Director $13,628 $14,504 2024
Girls On The Run Of Eastern Iowa IA$207,166 Executive Dir. $54,282 $68,831 2025
South Bend Cubs Foundation Inc IN$207,459 Exec Director $5,500 $7,098 2023
Ohio Association Of Track OH$207,802 President $500 $629 2024
Mountain Monsters Volleyball Club WV$208,074 Co-director $18,050 $23,232 2024
Leech Lake Area Amateur Hockey MN$208,816 Board Membergambling Manager $21,087 $24,769 2024
Vail Volleyball Club CO$172,602 Executive Di $25,564 $29,999 2023
Ivy League Youth Sports Academy NE$210,787 Ceo $123,000 $157,259 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 2025 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted16th

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 (Hans Hergenroeder) 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 118 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 16th 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.