Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Fresno Junior Hockey Club

Executive Director / CEO

EIN 205921859
CA · NTEE N68
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Katy Canizales, Executive Director / CEO ($2,700) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Katy Canizales — reported title “Member at Large”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$65 total compensation of comparable organizations → $124,718 $2,700
$1,29610th
$5,91725th
$20,146Median
$64,83675th
$95,28890th
$2,700This org · 14th
p10$1,296
p25$5,917
p50$20,146
p75$64,836
p90$95,288
$2,700

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
Loon Ski Club Inc NH$431,612 Program Dire $93,000 $102,079 2024
Team Ohio Hockey Foundaton Inc OH$450,318 President $4,700 $5,917 2024
Harford Hockey Organization Inc DE$454,546 President $2,020 $2,351 2024
Traverse City Figure Skating Club MI$456,651 Office Manag $9,941 $12,197 2024
Plain Valley Ski Trails WA$457,831 Executive Director $70,833 $73,442 2025
Brandon Valley Ice And In-line Hockey Association-bvha SD$416,318 Director $857 $1,125 2024
Siouxland Youth Hockey Association IA$464,992 Director $3,505 $4,444 2025
Kings Youth Ice Hockey Association Inc PA$412,060 President $5,000 $6,102 2023
Alaska Allstar Hockey Association AK$465,687 President $18,400 $21,529 2023
Detroit Lakes Youth Hockey MN$473,469 President $1,133 $1,331 2024
Steel City Selects Girls Hockey PA$392,810 Board Member $1,000 $1,155 2025
West Main Recreation Corp NH$485,156 Exec Director $70,102 $76,945 2024
Attitash Alpine Educational Foundation NH$390,993 Director $5,580 $6,125 2024
Flagstaff Ski Club Inc AZ$389,679 Alpine Direc $58,214 $64,836 2025
Jersey City Capitals Youth Hockey NJ$389,678 President $19,100 $20,271 2024
World Ice Association Inc AK$517,165 Executive Di $26,910 $31,486 2023
Rushmore Hockey And Skating SD$359,961 2022 Treasur $610 $824 2023
Mohan Skiing & Boarding WA$526,667 President $13,244 $13,732 2025
Iceliners Synchronized Skating PA$348,420 Skating Director $51,400 $60,931 2024
Mat-su Amateur Hockey Association Inc AK$529,496 Treasurer $4,500 $4,982 2025
Kent Valley Hockey Association WA$530,071 Secretary/treasurer $33,333 $35,475 2024
United States Hockey MN$530,788 Executive Di $82,000 $96,316 2024
Monticello Youth Hockey Program Inc MN$535,748 Gambling Manager $83,047 $95,031 2025
Skate Journeys WA$340,176 Executive Director $67,516 $71,855 2024
St Clair Shores Figure Skating MI$339,108 Treasurer $4,793 $5,881 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 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 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 default14th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted14th

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 (Katy Canizales) 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 49 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,700 is reasonable (approximately the 14th 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.