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PeerBasis
Compensation Comparability Determination

Rushmore Hockey And Skating

Executive Director / CEO

EIN 411942405
SD · NTEE N68
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robert Steffy, Executive Director / CEO ($610) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Robert Steffy — reported title “2022 TREASUR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$48 total compensation of comparable organizations → $92,989 $610
$95910th
$3,22625th
$9,031Median
$40,98275th
$70,54990th
$610This org · 5th
p10$959
p25$3,226
p50$9,031
p75$40,982
p90$70,549
$610

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 SD 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
Iceliners Synchronized Skating PA$348,420 Skating Director $51,400 $45,112 2024
Skate Journeys WA$340,176 Executive Director $67,516 $53,200 2024
St Clair Shores Figure Skating MI$339,108 Treasurer $4,793 $4,354 2024
North Stars Youth Hockey Association Inc ND$336,085 Treasurer $15,000 $14,915 2023
Jersey City Capitals Youth Hockey NJ$389,678 President $19,100 $15,009 2024
Flagstaff Ski Club Inc AZ$389,679 Alpine Direc $58,214 $48,003 2025
Attitash Alpine Educational Foundation NH$390,993 Director $5,580 $4,535 2024
Steel City Selects Girls Hockey PA$392,810 Board Member $1,000 $855 2025
Seney Snowmobile Association MI$318,236 President $54 $48 2025
Western Washington Female Hockey WA$314,524 Board Member $378 $307 2023
Kings Youth Ice Hockey Association Inc PA$412,060 President $5,000 $4,518 2023
Figure Skating Club Of Park City UT$307,061 Treasurer $3,600 $3,160 2025
Brandon Valley Ice And In-line Hockey Association-bvha SD$416,318 Director $857 $832 2024
Girls Hockey Of Arizona AZ$295,937 President $12,637 $10,696 2024
Boeing Employees Ski Club Inc WA$292,220 Director And President $2,264 $1,784 2024
Loon Ski Club Inc NH$431,612 Program Dire $93,000 $75,577 2024
Border Blades Figure Skating Club ND$281,283 Director $8,250 $7,968 2024
Fresno Junior Hockey Club CA$438,642 Member At Large $2,700 $1,999 2025
Fore Stark County Youth Development Inc OH$280,948 Exec Director $99,756 $92,989 2024
Team Ohio Hockey Foundaton Inc OH$450,318 President $4,700 $4,381 2024
Premier Volleyball Club MN$269,314 Club Director $5,000 $4,349 2024
Harford Hockey Organization Inc DE$454,546 President $2,020 $1,741 2024
Traverse City Figure Skating Club MI$456,651 Office Manag $9,941 $9,031 2024
Minnesota Girls Hockey Coaches Association MN$262,150 President $12,500 $10,870 2024
Plain Valley Ski Trails WA$457,831 Executive Director $70,833 $54,375 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Robert Steffy) 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 39 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $610 is reasonable (approximately the 5th 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.