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PeerBasis
Compensation Comparability Determination

Border Blades Figure Skating Club

Executive Director / CEO

EIN 204793386
ND · NTEE N68
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Nathan Clough, Executive Director / CEO ($8,250) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $96,279 $8,250
$87110th
$3,04825th
$8,498Median
$22,97175th
$45,07390th
$8,250This org · 49th
p10$871
p25$3,048
p50$8,498
p75$22,971
p90$45,073
$8,250

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 ND 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
Fore Stark County Youth Development Inc OH$280,948 Exec Director $99,756 $96,279 2024
Boeing Employees Ski Club Inc WA$292,220 Director And President $2,264 $1,847 2024
Premier Volleyball Club MN$269,314 Club Director $5,000 $4,502 2024
Girls Hockey Of Arizona AZ$295,937 President $12,637 $11,075 2024
Minnesota Girls Hockey Coaches Association MN$262,150 President $12,500 $11,255 2024
Waha Inc WV$255,658 President $1,319 $1,268 2025
Figure Skating Club Of Park City UT$307,061 Treasurer $3,600 $3,271 2025
Wisconsin Inspire Cooperative Inc WI$249,308 Vice-president $6,815 $6,486 2024
Western Washington Female Hockey WA$314,524 Board Member $378 $317 2023
Woodstock Ski Runners VT$247,318 Program Director $41,600 $38,155 2024
Seney Snowmobile Association MI$318,236 President $54 $50 2025
West Yellowstone Ski Education Foundation MT$235,672 Grant Writer $13,268 $13,033 2024
Wilmington Seahawks Hockey Association Inc NC$233,779 Hockey Director $23,000 $21,656 2024
Line Creek Figure Skating Club Inc MO$233,191 Club Skate Director $3,000 $2,981 2023
Axiom Volleyball Club WA$230,516 President $28,914 $24,286 2023
Glacier Skate Academy Inc MT$227,310 Vice Pres & $30,100 $29,566 2024
North Stars Youth Hockey Association Inc ND$336,085 Treasurer $15,000 $15,443 2023
Maine Amateur Hockey Association ME$226,205 Treasurer $7,200 $6,400 2025
St Clair Shores Figure Skating MI$339,108 Treasurer $4,793 $4,508 2024
Skate Journeys WA$340,176 Executive Director $67,516 $55,082 2024
United States Ski Association MN$221,626 Secretary $35,698 $33,092 2023
Austin Youth Hockey Association Inc MN$220,305 Director $12,600 $11,680 2023
Valley Figure Skating Club Inc WI$216,464 Board Member $2,000 $1,903 2024
Franklin Ski & Outing Club Inc ME$216,183 Co-mgr Of Op $46,710 $42,621 2024
Iceliners Synchronized Skating PA$348,420 Skating Director $51,400 $46,708 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default49th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted49th

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 (Nathan Clough) 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 35 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,250 is reasonable (approximately the 49th 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.