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PeerBasis
Compensation Comparability Determination

Garfield Lake Ice Racers Club Inc

Executive Director / CEO

EIN 204138918
MN · NTEE N60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kris Baker, Executive Director / CEO ($2,399) against every comparable organization that fit the selection criteria — 12 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kris Baker — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

12 organizations qualified on sector, size, and geography 12 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,273 total compensation of comparable organizations → $143,892 $2,399
$2,12710th
$4,11225th
$21,315Median
$65,39075th
$112,62990th
$2,399This org · 17th
p10$2,127
p25$4,112
p50$21,315
p75$65,390
p90$112,629
$2,399

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 MN 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
Movemeant Inc CA$7,182 Executive Dir. $59,758 $52,222 2023
Vestavia Hills Parks & Recreation AL$4,551 Secretary $3,500 $3,717 2024
Suncoast Epilspsy Associuation FL$4,459 Executive Director $52,284 $49,708 2023
Old Tennis Club Inc NY$10,200 President $114,702 $104,895 2023
Ohio Elite Soccer Academy Kentucky KY$4,004 President $136,249 $143,892 2024
Charleston Miracle League Inc SC$3,813 Director $4,200 $4,434 2023
San Francisco Hoops Foundation CA$11,290 Secretary&tr $1,500 $1,273 2024
Golden Gate Stem Fair CA$11,850 Director $5,000 $4,244 2024
Loppet Adventures MN$12,000 Executive Director $119,932 $113,488 2025
Saint Cloud Senior Mens Rugby MN$12,632 President $1,950 $1,950 2023
Opole Baseball Club & Recreation MN$13,281 Gambling Mgr $6,500 $6,500 2023
Noma Parks Foundation DC$14,524 Chief Financial Officer (Outgoing) $41,885 $36,130 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2023 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 MN 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted17th

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 (Kris Baker) 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 12 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.5–2× revenue).
  3. The authorized body determined that total compensation of $2,399 is reasonable (approximately the 17th 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.