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PeerBasis
Compensation Comparability Determination

Opole Baseball Club & Recreation

Executive Director / CEO

EIN 411653402
MN · NTEE N32Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tracey Hartung, Executive Director / CEO ($6,500) 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 42nd percentile of comparable organizationswithin the typical range

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

$577 total compensation of comparable organizations → $234,968 $6,500
$1,18710th
$1,78125th
$33,608Median
$92,53275th
$112,62990th
$6,500This org · 42nd
p10$1,187
p25$1,781
p50$33,608
p75$92,532
p90$112,629
$6,500

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
Saint Cloud Senior Mens Rugby MN$12,632 President $1,950 $1,950 2023
Noma Parks Foundation DC$14,524 Chief Financial Officer (Outgoing) $41,885 $36,130 2024
Loppet Adventures MN$12,000 Executive Director $119,932 $113,488 2025
Golden Gate Stem Fair CA$11,850 Director $5,000 $4,244 2024
San Francisco Hoops Foundation CA$11,290 Secretary&tr $1,500 $1,273 2024
Champlin Park Baseball Association MN$16,286 At Large/gam $88,411 $88,411 2023
Old Tennis Club Inc NY$10,200 President $114,702 $104,895 2023
Youth Rodeo Association TX$16,660 Secretary $37,196 $36,575 2024
Rally Charlotte NC$17,623 Executive Di $224,700 $234,968 2023
Pennsylvania Sports Hall Of Fame Inc PA$17,757 Treasurer $1,200 $1,177 2024
Western Pyrotechnic Association Inc CO$17,825 President $595 $577 2023
Wrestl MO$19,428 Director/ President $29,000 $31,085 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 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted42nd

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 (Tracey Hartung) 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 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,500 is reasonable (approximately the 42nd 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.