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PeerBasis
Compensation Comparability Determination

Mounds View Volleyball Club

Executive Director / CEO

EIN 411828922
MN · NTEE N99
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Kraig O'rourke, Executive Director / CEO ($34,805) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kraig O'rourke — reported title “DIRECTOR/TRE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$401 total compensation of comparable organizations → $173,956 $34,805
$3,00610th
$10,76925th
$38,839Median
$63,60575th
$78,43590th
$34,805This org · 47th
p10$3,006
p25$10,769
p50$38,839
p75$63,605
p90$78,435
$34,805

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
Wisconsin Ice Volleyball Club WI$288,315 President $2,629 $2,853 2024
Ausable Valley Snow Groomers Inc MI$292,515 President $1,500 $1,567 2025
Montgomery County Family Justice MD$292,758 Ceo $70,000 $69,991 2023
Fencing For All Foundation Inc NY$293,601 Trustee $180,000 $173,956 2023
Baseball Beyond Borders WA$295,436 President $7,500 $6,975 2024
Parkinsons Dynamics AL$296,799 President $54,995 $61,719 2024
Bike Durham NC$298,794 Executive Director $66,125 $70,977 2024
Bike Walk Nebraska NE$274,439 Exective Director $79,905 $91,915 2023
Top Shelf Elite Combat Series TX$305,244 President $9,026 $9,379 2024
Terre Haute Allstar Cheer Universit IN$270,119 President $13,000 $14,241 2024
Eden Valley Trail Trust UT$268,507 Executive Dir. $36,555 $38,865 2024
Beast Girls Lacrosse Inc NY$268,466 Director And Coach $18,950 $18,314 2023
Jr Metro Golf Inc (The First Tee Of Gr NJ$262,869 Executive Director $41,000 $39,150 2023
Going Places SC$260,204 Chairperson $58,972 $62,262 2025
Quality Sports Authority Inc LA$319,266 President $36,000 $41,180 2024
Alpena Gymnastics Inc MI$257,574 President $58,232 $60,828 2025
Student Athlete Community Service Network FL$321,974 Secretary Director $9,350 $9,394 2023
Mountain Bike Association Of Arizona AZ$257,047 Chairperson $19,800 $20,365 2023
Dreamland Boxing CA$322,684 President $22,154 $19,872 2024
Ball-out Academy Inc CA$322,717 Founder And Chief Executive Officer $30,243 $27,128 2024
Coastal Crush Recreational Lacrosse Inc VA$255,922 Ceo $44,220 $43,210 2025
Bike Instructor Certification Program WA$325,909 Secretary $8,725 $8,354 2023
Rising Tide Volleyball SC$253,201 President $27,552 $29,859 2024
Futures Collegiate Baseball League Of New England Inc MA$250,621 Commisioner $35,000 $33,637 2023
Club Cherokee Inc MN$331,459 Board Member $7,200 $7,391 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 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 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 default47th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted47th

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 (Kraig O'rourke) 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 74 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,805 is reasonable (approximately the 47th 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.