The Los Angeles Dodgers paid one of their highest-ranking executives more than $400,000 from the team’s charity in 2007, which accounted for one-quarter of the foundation’s nearly $1.6 million budget that year — compensation more in line with overseeing a $100 million charity.

Howard Sunkin, the team’s senior vice president for public affairs, received the money for what tax records describe as a 40-hour-a-week job at the Dodgers Dream Foundation, a nonprofit charity whose mission is to serve the educational and athletic needs of children and is supported by donations from the public. At the same time Sunkin was paid by the foundation, he performed other responsibilities for the team.

Revelations of the size and source of Sunkin’s compensation come as significant questions are being raised about how Frank McCourt and his wife, Jamie, who are fighting over ownership of the Dodgers in their divorce, used the team’s funds and whether they skirted tax laws.

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