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PeerBasis
Compensation Comparability Determination

Duluth Nordic Ski Club Inc

Executive Director / CEO

EIN 411487615
MN · NTEE N68
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of John Gould, Executive Director / CEO ($520) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,445 total compensation of comparable organizations → $48,588 $520
$2,20110th
$4,56925th
$12,831Median
$26,18775th
$39,75590th
$520This org · 0th
p10$2,201
p25$4,569
p50$12,831
p75$26,187
p90$39,755
$520

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Utah Girls Hockey Association Inc UT$170,750 Director $9,000 $9,569 2024
Rush Field Hockey Inc CA$189,493 Secretary/tr $10,800 $9,688 2024
Brainerd Blue Line Boosters MN$199,593 Chair Member $20,000 $21,136 2023
Crookston Blue Line Club Inc MN$149,150 Treasurer/executive Director (Through June 2023) $38,100 $40,263 2023
Marquette Figure Skating Club MI$208,505 Treasurer $3,400 $3,552 2025
Coulee Alpine Racing Inc WI$143,587 President $5,285 $5,586 2025
Mighty Penguins Sled Hockey PA$140,127 Executive Director $15,000 $15,539 2024
Tamarack Sno-flyers Inc MN$136,764 President $2,265 $2,325 2024
Franklin Ski & Outing Club Inc ME$216,183 Co-mgr Of Op $46,710 $48,588 2024
Valley Figure Skating Club Inc WI$216,464 Board Member $2,000 $2,170 2024
Austin Youth Hockey Association Inc MN$220,305 Director $12,600 $13,315 2023
United States Ski Association MN$221,626 Secretary $35,698 $37,725 2023
Maine Amateur Hockey Association ME$226,205 Treasurer $7,200 $7,296 2025
Glacier Skate Academy Inc MT$227,310 Vice Pres & $30,100 $33,705 2024
Axiom Volleyball Club WA$230,516 President $28,914 $27,686 2023
Northeast Kingdom Snowblasters Inc VT$120,676 Director $1,994 $2,085 2024
Line Creek Figure Skating Club Inc MO$233,191 Club Skate Director $3,000 $3,398 2023
Wilmington Seahawks Hockey Association Inc NC$233,779 Hockey Director $23,000 $24,688 2024
West Yellowstone Ski Education Foundation MT$235,672 Grant Writer $13,268 $14,857 2024
Woodstock Ski Runners VT$247,318 Program Director $41,600 $43,497 2024
Wisconsin Inspire Cooperative Inc WI$249,308 Vice-president $6,815 $7,393 2024
Waha Inc WV$255,658 President $1,319 $1,445 2025
Minnesota Girls Hockey Coaches Association MN$262,150 President $12,500 $12,831 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (John Gould) 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 23 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $520 is reasonable (approximately the 0th 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.