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PeerBasis
Compensation Comparability Determination

Hockey And Rink Protection Inc

Executive Director / CEO

EIN 300266799
VT · NTEE Y200
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Mahncke, Executive Director / CEO ($54,950) against every comparable organization that fit the selection criteria — 162 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelly Mahncke — reported title “ASSISTANT TREASURER/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

162 organizations qualified on sector, size, and geography 162 within the band form the benchmarked peer set.

Distribution of comparable compensation

$145 total compensation of comparable organizations → $1,336,615 $54,950
$1,19910th
$3,99725th
$17,763Median
$47,63675th
$88,22390th
$54,950This org · 80th
p10$1,199
p25$3,997
p50$17,763
p75$47,636
p90$88,223
$54,950

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
Burgess Canal & Irrigation Co ID$407,580 Secretary $15,333 $15,334 2025
Benevolent & Protective Order Of OH$408,917 Secretary $4,000 $3,983 2025
Ernst Memorial Cemetery Corporation NJ$402,762 Trustee $1,000 $861 2024
Udw Afscme Local 3930 Sutter County CA$402,018 Trustee $55,936 $46,611 2024
Benevolent & Protective Order Of Elks Rotterdam #2157 NY$399,547 Secretary $5,200 $4,418 2025
Colonial Cemeteries Inc CT$414,166 President $2,400 $2,236 2023
New York Veteran Police Association Inc NY$415,313 Director $18,880 $16,950 2023
Old Union Water Association Inc MS$416,814 President $520 $575 2023
Southside Mutual Domestic NM$394,397 President $450 $467 2024
Richmond Irrigation & Power Company UT$419,625 Water Master $25,464 $25,150 2024
Belah-fellowship Water System Inc LA$420,011 President $1,200 $1,313 2023
Ufcw Vacation Compensation Trust CA$421,591 Trustee $26,876 $23,057 2023
Dover Moose Lodge 443 Loyal Order Of Moose NH$424,107 Administrator $10,400 $9,028 2025
Lambda Theta Phi Latin Fraternity NJ$388,529 Executive Di $39,000 $33,602 2024
Jacksonville Police Death Benefit Fund FL$388,098 Treasurer $24,000 $21,757 2024
Benevolent And Protective Order Of Elks Of The Usa 30 New Orleans LA$425,536 Secretary $3,900 $4,037 2025
College Foundation Voluntary Employee Beneficiary Association NC$426,343 Trustee $28,632 $29,393 2023
Naval Academy Athletic Association MD$385,774 Naaa President $61,918 $55,863 2024
Suwannee River Lodge 325 Loyal Order Of Moose FL$385,090 Administrator $28,800 $25,436 2025
Mendota Heights Fire Department MN$428,200 President $1,825 $1,741 2024
International Association Of NC$384,320 Secretary $20,833 $20,773 2024
Boces Teacher Association Benefit Trust NY$384,227 Chairperson $6,500 $5,836 2023
The Historic Sharon Burying Ground Inc CT$381,181 Superintendentdirector $3,064 $2,772 2024
R2ise Inc GA$431,931 Chairperson $91,100 $88,394 2024
Laundry & Dry Cleaning Workers Education NY$380,885 Union Trustee $44,850 $39,110 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 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 default80th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Kelly Mahncke) 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 162 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,950 is reasonable (approximately the 80th 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.