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PeerBasis
Compensation Comparability Determination

North American Hockey League

Executive Director / CEO

EIN 383203750
TX · NTEE N68Z
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Frankenfeld, Executive Director / CEO ($552,332) against every comparable organization that fit the selection criteria — 347 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mark Frankenfeld — reported title “COMMISSIONER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

347 organizations qualified on sector, size, and geography 347 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,309 total compensation of comparable organizations → $636,309 $552,332
$90,25310th
$135,50325th
$185,890Median
$239,41875th
$326,13090th
$552,332This org · 99th
p10$90,253
p25$135,503
p50$185,890
p75$239,418
p90$326,130
$552,332

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 TX 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
Indiana Special Olympics Inc IN$6,241,604 President/ceo $162,371 $171,176 2024
Twin Cities In Motion MN$6,250,583 President $238,213 $235,308 2024
United Soccer Coaches Association MO$6,199,723 Executive Di $190,774 $207,962 2023
Seattle Parks Foundation WA$6,268,982 President & Ceo $203,575 $182,205 2024
Parks And People Inc MD$6,195,690 President $186,754 $174,543 2024
🔒 342 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default99th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted99th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 347-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.