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PeerBasis
Compensation Comparability Determination

Pine City Youth Hockey Association

Executive Director / CEO

EIN 363320229
MN · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Krista Fort, Executive Director / CEO ($3,350) against every comparable organization that fit the selection criteria — 330 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

330 organizations qualified on sector, size, and geography 330 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $150,089 $3,350
$10,47110th
$26,84625th
$49,732Median
$69,57675th
$88,55090th
$3,350This org · 3rd
p10$10,471
p25$26,846
p50$49,732
p75$69,576
p90$88,550
$3,350

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 MN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Passport Atlanta IncGA $191,635$68,434 990
Building All Children IncOK $192,566$57,112 990
Mission Youth Soccer LeagueCA $190,340$66,562 990
Houston Contemporary Dance CompanyTX $193,231$29,588 990
Az ReachAZ $193,551$30,172 990
Victory Sports Outreach IncSC $193,742$34,313 990
Middleman Skateboard Ministries IncTX $194,013$116,846 990
Rebel VenturesPA $194,097$49,045 990
Hammond Knights IncLA $189,070$10,326 990
Medical Education Resources InitiativeMD $194,784$120,363 990
Hope Outreach Ministries For Every-1FL $195,263$4,307 990
Hands On Deck IncorporatedWI $195,330$65,472 990
Enjoy Life Education IncMA $195,334$74,903 990
Buddy Baseball IncFL $195,412$23,768 990
Joi Community OutreachTX $187,441$1,012 990
Mewe International IncGA $196,714$130,647 990
Common Bond Basketball ClubMI $184,574$49,471 990
Springfield City Youth MissionOH $184,498$39,620 990
Funducation IncFL $184,475$88,844 990
The Dock MinistriesMI $184,163$56,887 990
Photo StartNY $199,295$43,780 990
Better Eugene-springfield TransportationOR $184,104$50,243 990
The Reed Community FoundationOK $183,596$62,332 990
Team Long RunME $199,912$57,256 990
Holly Area Community CoalitionMI $200,022$57,372 990

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 MN 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted3rd

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 (Krista Fort) 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 330 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,350 is reasonable (approximately the 3rd 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). 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.