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PeerBasis
Compensation Comparability Determination

Duluth Heritage Sports Center

Executive Director / CEO

EIN 263455739
MN · NTEE N11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Shari Olson, Executive Director / CEO ($1,465) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Shari Olson — reported title “TRUSTEE/GENE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $185,816 $1,465
$1,28410th
$3,86425th
$11,800Median
$28,03575th
$40,91490th
$1,465This org · 12th
p10$1,284
p25$3,864
p50$11,800
p75$28,035
p90$40,914
$1,465

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
Rocky Mountain Wrestling UT$73,112 President $410 $412 2024
Lido Sports School Inc NY$74,793 President $6,000 $5,330 2024
Ngf Education Inc FL$75,000 President & Coo $16,851 $16,021 2023
Foundation Of Louisiana Bowling Proprietors Assoc LA$75,634 Treasurer $2,600 $2,897 2023
Parker County Miracle League TX$71,768 Executive Direc $35,000 $33,529 2025
Dunn County Fish & Game Association WI$71,734 Treasurer $2,528 $2,595 2024
Mohawk Valley Stewardship Council CA$76,138 Director $4,250 $3,607 2024
Montgomery County Tennis & Education Foundation MD$71,557 Executive Director $11,309 $10,394 2024
South Florida United Youth Soccer Association FL$76,547 President $300 $270 2025
Usa Ultimate Foundation CO$76,686 Director $7,264 $6,847 2024
Linn-mar Basketball Academy IA$76,772 Director $12,000 $12,916 2024
Youth Ministry Resources Inc GA$76,969 Founder/ceo $188,000 $185,816 2024
Young Mens Democratic Club PA$77,039 Manager $28,600 $28,035 2024
Dickson County Fair Association TN$70,573 Secretary $9,600 $10,212 2023
Weston Field Hockey Club Inc TX$70,453 President $6,950 $7,036 2023
San Diego Usbc Assoc Inc CA$77,360 Assoc. Manager $15,000 $12,404 2025
Team Redlands CA$70,200 Ceo $29,500 $25,780 2023
Aspen Winter Sports Foundation Inc CO$69,958 Former Executive Director $41,771 $39,373 2024
Olivet Blue Mountain Camp Inc PA$78,421 President/ceo $25,633 $25,870 2023
Greater Renton-tukwila Youth Soccer Association WA$68,590 Registrar $7,500 $6,601 2024
Mora Traveling Baseball Association MN$67,934 President $1,974 $1,917 2024
Alleghany Highlands Trails Alliance VA$67,917 Director Of Operations $57,500 $54,574 2024
Des Moines Area Sports & Tourism IA$80,000 President/ceo $35,812 $37,552 2025
Voice In The Wilderness TX$80,165 Executive Direc $5,414 $5,481 2023
Downtown Coaches Association OH$80,543 Executive Director $3,600 $3,652 2025

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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted87th

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 (Shari Olson) 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 113 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,465 is reasonable (approximately the 12th 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.