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PeerBasis
Compensation Comparability Determination

West Main Recreation Corp

Executive Director / CEO

EIN 043377720
NH · NTEE N680
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Erwin D Woodbury Iii, Executive Director / CEO ($70,102) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Erwin D Woodbury Iii — reported title “EXEC DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$751 total compensation of comparable organizations → $118,581 $70,102
$2,48110th
$6,08225th
$18,412Median
$59,34975th
$92,47590th
$70,102This org · 81st
p10$2,481
p25$6,082
p50$18,412
p75$59,349
p90$92,475
$70,102

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 NH 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
Detroit Lakes Youth Hockey MN$473,469 President $1,133 $1,212 2024
Alaska Allstar Hockey Association AK$465,687 President $18,400 $19,614 2023
Siouxland Youth Hockey Association IA$464,992 Director $3,505 $4,050 2025
Plain Valley Ski Trails WA$457,831 Executive Director $70,833 $66,910 2025
Traverse City Figure Skating Club MI$456,651 Office Manag $9,941 $11,112 2024
Harford Hockey Organization Inc DE$454,546 President $2,020 $2,142 2024
World Ice Association Inc AK$517,165 Executive Di $26,910 $28,686 2023
Team Ohio Hockey Foundaton Inc OH$450,318 President $4,700 $5,391 2024
Mohan Skiing & Boarding WA$526,667 President $13,244 $12,511 2025
Mat-su Amateur Hockey Association Inc AK$529,496 Treasurer $4,500 $4,539 2025
Kent Valley Hockey Association WA$530,071 Secretary/treasurer $33,333 $32,320 2024
United States Hockey MN$530,788 Executive Di $82,000 $87,750 2024
Fresno Junior Hockey Club CA$438,642 Member At Large $2,700 $2,459 2025
Monticello Youth Hockey Program Inc MN$535,748 Gambling Manager $83,047 $86,579 2025
Loon Ski Club Inc NH$431,612 Program Dire $93,000 $93,000 2024
Billings Amateur Hockey League Inc MT$539,433 Executive Director $80,000 $93,392 2024
Louisville Skating Academy Inc KY$541,791 Secretary $15,470 $17,536 2025
Northern Ct Sports Inc CT$542,100 Secretary $6,154 $6,249 2024
Brandon Valley Ice And In-line Hockey Association-bvha SD$416,318 Director $857 $1,024 2024
Anoka Area Ice Arena Association Inc MN$554,459 Director & Gaming Activiti $103,134 $113,626 2023
Kings Youth Ice Hockey Association Inc PA$412,060 President $5,000 $5,560 2023
Monroe County Youth Hockey Inc NY$566,482 President $16,500 $16,147 2024
St Paul Figure Skating Club Inc MN$566,574 Board Member $44,344 $47,453 2024
Team Webster Skating Assn Inc MO$572,394 Director $23,147 $26,551 2024
Steel City Selects Girls Hockey PA$392,810 Board Member $1,000 $1,052 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH cost of living and 2024 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 NH 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 default81st
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted79th

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 (Erwin D Woodbury Iii) 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 52 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,102 is reasonable (approximately the 81st 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.