Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Iowa State Pool Players

Executive Director / CEO

EIN 760720140
IA · NTEE N70
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Louis Bartels, Executive Director / CEO ($750) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$193 total compensation of comparable organizations → $161,552 $750
$2,36810th
$7,81425th
$17,141Median
$32,38075th
$62,31390th
$750This org · 4th
p10$2,368
p25$7,814
p50$17,141
p75$32,380
p90$62,313
$750

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 IA 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
Real Racine Sports And Events WI$322,497 Executive Dir. $9,701 $9,778 2023
Boulder Valley Lacrosse Association CO$325,400 Executive Director $84,206 $75,694 2024
San Francisco Bay Area Sports Organizing Committee CA$308,510 Ceo And President $42,000 $33,999 2024
Time To Shine United Inc FL$302,913 Executive Director $12,000 $10,880 2023
Quadball Inc NY$299,818 Chief Executive Officer $23,904 $19,727 2025
Los Angeles Organization Of Ultimate CA$296,168 Vice President (Until 11/30/23) $15,178 $12,650 2023
United States Bowling Congress Inc MT$340,076 Association Manager $12,000 $11,814 2025
Central Alabama Sports Commission Inc AL$343,245 Executive Director $58,500 $59,247 2024
Woodside Vaulters Inc CA$343,731 Director $46,443 $37,596 2024
Skating Club Of Jackson Hole WY$289,962 Program Coordinator $33,040 $34,147 2023
United States Bowling Congress Inc HI$285,520 Association Manager $10,500 $8,813 2024
Coastal Volleyball Academy Inc FL$283,912 Officer/director $10,243 $9,021 2024
United States Bowling Congress Inc WI$351,348 Association Manager $48,962 $46,701 2025
Tohkon Judo Academy Inc IL$280,833 President $50,000 $46,082 2024
South Shore Womens Hockey League MA$276,882 President $250 $205 2025
Bismarck Marathon ND$276,007 Managing Member $69,283 $71,277 2024
Amateur Athletic Union Of The United States Inc CA$359,660 Executive Director $12,000 $9,714 2024
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $19,865 2025
Central States Winter Tournament MO$269,844 President/director $15,000 $15,334 2023
North Dakota Rodeo Association SD$265,078 Executive Secretary $13,200 $14,060 2023
Mdfc Legends United TX$261,958 President $15,264 $14,314 2024
Oklahoma Senior Games OK$373,057 Executive Director $25,000 $26,569 2023
Legacy Athletics Inc WI$373,914 President $19,038 $19,190 2023
Usa Wrestling Of Nd ND$260,959 Sec/tresasure $2,000 $2,058 2024
Black Girls Run Foundation VA$374,025 Founder And Ceo $2,585 $2,409 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted4th

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 (Louis Bartels) 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 71 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $750 is reasonable (approximately the 4th 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.