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PeerBasis
Compensation Comparability Determination

Skating Club Of Andover Inc

Executive Director / CEO

EIN 141881299
MA · NTEE N60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristine Johnson, Executive Director / CEO ($5,120) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kristine Johnson — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$152 total compensation of comparable organizations → $142,995 $5,120
$3,09310th
$8,92025th
$18,667Median
$38,80175th
$62,50090th
$5,120This org · 18th
p10$3,093
p25$8,920
p50$18,667
p75$38,801
p90$62,500
$5,120

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 MA 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
Transcend Foundation CA$161,957 Executive Dir. $36,500 $35,074 2023
Girls On The Run Of Middle Tennessee TN$164,935 Executive Dir. $25,149 $27,837 2025
Texas Kingdom Christian Sports TX$165,049 Treasurer $8,250 $8,920 2024
Idaho Regional Robotics Inc ID$151,328 Secretary $25,000 $28,746 2024
Club 4-u Sports Inc FL$147,269 Vice President $12,000 $12,185 2024
Vail Volleyball Club CO$172,602 Executive Di $25,564 $27,278 2023
Hab CO$144,437 Dir Of Program $67,500 $72,027 2023
East Coast Elite Volleyball Club Inc MD$143,711 Director And Coach $12,940 $13,077 2024
Optimist Club Of Fort Worth Youth Fund Inc TX$142,141 Treasurer $9,000 $10,019 2023
Mackinac Horsemen's Association MI$177,685 Executive Director $9,486 $10,896 2023
Great Lakes Regional Field Hockey MI$139,734 Executive Di $45,000 $50,205 2024
New Jersey Soccer Association NJ$179,663 Executive Director $49,107 $46,170 2025
Sac Area Sports Inc CA$134,383 President $20,000 $18,667 2024
Cape Cod Challenger Club Inc MA$185,820 Director $52,000 $52,000 2023
Us Backgammon Association Inc MN$187,908 Member Services $13,350 $14,258 2024
Pro Vision Foundation WA$191,046 Executive Di $46,250 $44,758 2024
Encinitas Mustang Lacrosse Inc CA$191,412 Director, President $5,000 $4,546 2025
Glenwood Springs Youth CO$191,450 Director $29,307 $30,375 2024
Connecticut Storm Basketball CT$126,706 President & $12,867 $13,040 2024
Club Selah Volleyball WA$126,007 President $4,000 $3,871 2024
Huns Rfc TX$194,811 Director Or $4,000 $4,325 2024
Southside Swarm Volleyball Club Inc MO$196,383 Director $49,500 $56,669 2024
Edina Lacrosse Association MN$196,464 Director Of Girls Coach & $4,240 $4,528 2024
Allegro Dancers Inc CA$196,849 Assistant Treasurer $3,017 $2,899 2023
Memphis Bears Inc Police Activities League TN$121,245 Chief Executive Officer $12,750 $14,486 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 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 MA 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 default18th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted18th

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 (Kristine Johnson) 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 73 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,120 is reasonable (approximately the 18th 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.