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PeerBasis
Compensation Comparability Determination

Woodstock Ski Runners

Executive Director / CEO

EIN 237009384
VT · NTEE N68Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Justin Lillie, Executive Director / CEO ($41,600) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Justin Lillie — reported title “Program 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

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$54 total compensation of comparable organizations → $104,972 $41,600
$68910th
$3,32425th
$9,152Median
$21,91375th
$46,46990th
$41,600This org · 87th
p10$689
p25$3,324
p50$9,152
p75$21,913
p90$46,469
$41,600

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 VT 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
Wisconsin Inspire Cooperative Inc WI$249,308 Vice-president $6,815 $7,071 2024
Waha Inc WV$255,658 President $1,319 $1,382 2025
West Yellowstone Ski Education Foundation MT$235,672 Grant Writer $13,268 $14,209 2024
Wilmington Seahawks Hockey Association Inc NC$233,779 Hockey Director $23,000 $23,611 2024
Line Creek Figure Skating Club Inc MO$233,191 Club Skate Director $3,000 $3,251 2023
Minnesota Girls Hockey Coaches Association MN$262,150 President $12,500 $12,271 2024
Axiom Volleyball Club WA$230,516 President $28,914 $26,479 2023
Glacier Skate Academy Inc MT$227,310 Vice Pres & $30,100 $32,236 2024
Maine Amateur Hockey Association ME$226,205 Treasurer $7,200 $6,978 2025
Premier Volleyball Club MN$269,314 Club Director $5,000 $4,909 2024
United States Ski Association MN$221,626 Secretary $35,698 $36,080 2023
Austin Youth Hockey Association Inc MN$220,305 Director $12,600 $12,735 2023
Valley Figure Skating Club Inc WI$216,464 Board Member $2,000 $2,075 2024
Franklin Ski & Outing Club Inc ME$216,183 Co-mgr Of Op $46,710 $46,469 2024
Fore Stark County Youth Development Inc OH$280,948 Exec Director $99,756 $104,972 2024
Border Blades Figure Skating Club ND$281,283 Director $8,250 $8,995 2024
Marquette Figure Skating Club MI$208,505 Treasurer $3,400 $3,396 2025
Boeing Employees Ski Club Inc WA$292,220 Director And President $2,264 $2,014 2024
Brainerd Blue Line Boosters MN$199,593 Chair Member $20,000 $20,214 2023
Girls Hockey Of Arizona AZ$295,937 President $12,637 $12,075 2024
Rush Field Hockey Inc CA$189,493 Secretary/tr $10,800 $9,265 2024
Figure Skating Club Of Park City UT$307,061 Treasurer $3,600 $3,566 2025
Western Washington Female Hockey WA$314,524 Board Member $378 $346 2023
Duluth Nordic Ski Club Inc MN$176,428 Secretary $520 $498 2025
Seney Snowmobile Association MI$318,236 President $54 $54 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default87th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted87th

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 (Justin Lillie) 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 31 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,600 is reasonable (approximately the 87th 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.