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PeerBasis
Compensation Comparability Determination

Maine Amateur Hockey Association

Executive Director / CEO

EIN 010491286
ME · NTEE N68
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Chris Washburn, Executive Director / CEO ($7,200) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chris Washburn — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $108,307 $7,200
$1,15210th
$3,46725th
$9,501Median
$21,73375th
$38,93690th
$7,200This org · 39th
p10$1,152
p25$3,467
p50$9,501
p75$21,733
p90$38,936
$7,200

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 ME 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
Glacier Skate Academy Inc MT$227,310 Vice Pres & $30,100 $33,259 2024
Axiom Volleyball Club WA$230,516 President $28,914 $27,320 2023
United States Ski Association MN$221,626 Secretary $35,698 $37,227 2023
Austin Youth Hockey Association Inc MN$220,305 Director $12,600 $13,139 2023
Line Creek Figure Skating Club Inc MO$233,191 Club Skate Director $3,000 $3,353 2023
Wilmington Seahawks Hockey Association Inc NC$233,779 Hockey Director $23,000 $24,362 2024
West Yellowstone Ski Education Foundation MT$235,672 Grant Writer $13,268 $14,661 2024
Valley Figure Skating Club Inc WI$216,464 Board Member $2,000 $2,141 2024
Franklin Ski & Outing Club Inc ME$216,183 Co-mgr Of Op $46,710 $47,946 2024
Marquette Figure Skating Club MI$208,505 Treasurer $3,400 $3,505 2025
Woodstock Ski Runners VT$247,318 Program Director $41,600 $42,922 2024
Wisconsin Inspire Cooperative Inc WI$249,308 Vice-president $6,815 $7,296 2024
Brainerd Blue Line Boosters MN$199,593 Chair Member $20,000 $20,857 2023
Waha Inc WV$255,658 President $1,319 $1,426 2025
Minnesota Girls Hockey Coaches Association MN$262,150 President $12,500 $12,661 2024
Rush Field Hockey Inc CA$189,493 Secretary/tr $10,800 $9,560 2024
Premier Volleyball Club MN$269,314 Club Director $5,000 $5,064 2024
Duluth Nordic Ski Club Inc MN$176,428 Secretary $520 $513 2025
Fore Stark County Youth Development Inc OH$280,948 Exec Director $99,756 $108,307 2024
Border Blades Figure Skating Club ND$281,283 Director $8,250 $9,280 2024
Utah Girls Hockey Association Inc UT$170,750 Director $9,000 $9,442 2024
Boeing Employees Ski Club Inc WA$292,220 Director And President $2,264 $2,078 2024
Girls Hockey Of Arizona AZ$295,937 President $12,637 $12,458 2024
Figure Skating Club Of Park City UT$307,061 Treasurer $3,600 $3,680 2025
Western Washington Female Hockey WA$314,524 Board Member $378 $357 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default39th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted39th

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 (Chris Washburn) 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 28 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,200 is reasonable (approximately the 39th 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.