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PeerBasis
Compensation Comparability Determination

Rush Field Hockey Inc

Executive Director / CEO

EIN 205328903
CA · NTEE N68
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Swansen, Executive Director / CEO ($10,800) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Swansen — reported title “SECRETARY/TR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$580 total compensation of comparable organizations → $122,359 $10,800
$2,48810th
$5,72225th
$14,304Median
$30,86475th
$47,04890th
$10,800This org · 48th
p10$2,488
p25$5,722
p50$14,304
p75$30,864
p90$47,048
$10,800

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 CA 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
Brainerd Blue Line Boosters MN$199,593 Chair Member $20,000 $23,562 2023
Duluth Nordic Ski Club Inc MN$176,428 Secretary $520 $580 2025
Utah Girls Hockey Association Inc UT$170,750 Director $9,000 $10,667 2024
Marquette Figure Skating Club MI$208,505 Treasurer $3,400 $3,959 2025
Franklin Ski & Outing Club Inc ME$216,183 Co-mgr Of Op $46,710 $54,166 2024
Valley Figure Skating Club Inc WI$216,464 Board Member $2,000 $2,419 2024
Austin Youth Hockey Association Inc MN$220,305 Director $12,600 $14,844 2023
United States Ski Association MN$221,626 Secretary $35,698 $42,056 2023
Maine Amateur Hockey Association ME$226,205 Treasurer $7,200 $8,134 2025
Glacier Skate Academy Inc MT$227,310 Vice Pres & $30,100 $37,575 2024
Crookston Blue Line Club Inc MN$149,150 Treasurer/executive Director (Through June 2023) $38,100 $44,886 2023
Axiom Volleyball Club WA$230,516 President $28,914 $30,864 2023
Line Creek Figure Skating Club Inc MO$233,191 Club Skate Director $3,000 $3,789 2023
Wilmington Seahawks Hockey Association Inc NC$233,779 Hockey Director $23,000 $27,522 2024
Coulee Alpine Racing Inc WI$143,587 President $5,285 $6,227 2025
West Yellowstone Ski Education Foundation MT$235,672 Grant Writer $13,268 $16,563 2024
Mighty Penguins Sled Hockey PA$140,127 Executive Director $15,000 $17,323 2024
Tamarack Sno-flyers Inc MN$136,764 President $2,265 $2,592 2024
Woodstock Ski Runners VT$247,318 Program Director $41,600 $48,490 2024
Wisconsin Inspire Cooperative Inc WI$249,308 Vice-president $6,815 $8,242 2024
Waha Inc WV$255,658 President $1,319 $1,611 2025
Minnesota Girls Hockey Coaches Association MN$262,150 President $12,500 $14,304 2024
Premier Volleyball Club MN$269,314 Club Director $5,000 $5,722 2024
Fore Stark County Youth Development Inc OH$280,948 Exec Director $99,756 $122,359 2024
Border Blades Figure Skating Club ND$281,283 Director $8,250 $10,485 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted48th

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 (Susan Swansen) 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 25 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,800 is reasonable (approximately the 48th 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.