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PeerBasis
Compensation Comparability Determination

Morrison County Recreational Trails Asso

Executive Director / CEO

EIN 411325525
MN · NTEE N32Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Allan Stangl, Executive Director / CEO ($217) against every comparable organization that fit the selection criteria — 425 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

425 organizations qualified on sector, size, and geography 425 within the band form the benchmarked peer set.

Distribution of comparable compensation

$134 total compensation of comparable organizations → $343,568 $217
$2,05110th
$6,36825th
$19,638Median
$41,90675th
$62,40990th
$217This org · 0th
p10$2,051
p25$6,368
p50$19,638
p75$41,906
p90$62,409
$217

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
Coulee Alpine Racing Inc WI$143,587 President $5,285 $5,442 2025
Gregory Golf And Recreation SD$143,615 Treasurer $900 $1,005 2024
East Coast Elite Volleyball Club Inc MD$143,711 Director And Coach $12,940 $12,243 2024
Eden Prairie Figure Skating Club MN$143,723 Director Coach Representati $2,436 $2,436 2024
Independent Sportsmen Club Inc MA$143,805 Treasurer $9,600 $8,730 2024
Wyoming Jr Rodeo Assoc Inc WY$143,869 President $750 $813 2024
Friends Of Wisconsin Camp Tapawingo Corporation WI$143,915 Camp Director, Board Member $51,998 $54,958 2024
Salem Community Activities Center Inc IL$142,565 Executive Director $21,442 $21,334 2024
Fever Aau Inc CA$142,534 President $43,382 $39,031 2023
Hab CO$144,437 Dir Of Program $67,500 $67,438 2023
Claiborne County Fair Association TN$142,370 President $550 $585 2024
Bruceville Rod & Gun Club Inc IN$144,549 President $640 $683 2024
Optimist Club Of Fort Worth Youth Fund Inc TX$142,141 Treasurer $9,000 $9,380 2023
Seeker Springs Ministry Inc LA$144,919 Executive Director $16,692 $19,151 2023
Amvets Post #293 Home Association PA$141,806 Manager $51,494 $50,630 2025
Birmingham Bloomfield Soccer Club MI$145,392 President $45,000 $48,395 2023
Freedom Center VA$145,772 Executive Di $40,000 $40,240 2023
The Ohio South State Referee Committee OH$146,062 State Youth Referee Administrator $10,275 $11,014 2024
Workingmens Mutual Beneficial Union PA$146,090 Secretary $4,006 $4,162 2023
The Smartplay AL$140,766 Executive Director $65,000 $71,067 2024
Miller Heights Independent Citizens Club PA$140,503 Club Manager $28,104 $29,201 2023
Bc Junior Lancers Basketball Inc WI$140,417 Director $10,000 $10,569 2024
Camp Pattersonville Inc NY$146,633 Director $40,000 $36,580 2024
Mighty Penguins Sled Hockey PA$140,127 Executive Director $15,000 $15,138 2024
Glenn D Loucks Memorial NY$146,799 Corresponding Secretary $3,000 $2,825 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted0th

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 (Allan Stangl) 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 425 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $217 is reasonable (approximately the 0th 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.