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PeerBasis
Compensation Comparability Determination

Hockey Limited

Executive Director / CEO

EIN 412010313
MN · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Winny Brown, Executive Director / CEO ($32,300) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Winny Brown — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$61 total compensation of comparable organizations → $147,018 $32,300
$2,66610th
$3,85925th
$12,548Median
$19,56675th
$32,00490th
$32,300This org · 90th
p10$2,666
p25$3,859
p50$12,548
p75$19,566
p90$32,004
$32,300

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
Interstates Rodeo Association IA$29,066 Sec/treas $6,000 $6,649 2024
Iowa Intensity Youth Sports Inc IA$29,219 Executive Director $8,815 $9,768 2024
South Louisville Babe Ruth Inc KY$29,239 President $20,000 $21,746 2024
Friends Of The Armory Foundation Corporation NY$28,513 President $15,478 $14,155 2024
Usa Cornhole Inc SC$28,444 Executive Director $18,000 $19,566 2023
Saris Bike Parks For Kids Foundation Inc WI$28,089 Director $20,000 $21,763 2023
2026 Special Olympics Usa Games MN$27,286 Vp Marketing & Communications $142,800 $147,018 2023
Highpointers Foundation Inc CO$26,988 Social Media & Website Director $1,000 $1,000 2023
Rhode Island Golf Association RI$31,202 Executive Director $142,725 $138,502 2024
Buckeye Club Inc OH$26,084 Manager $3,780 $4,052 2024
Rise Athletics Foundation UT$31,997 Director $2,500 $2,666 2023
Santa Fe Ski Team Inc NM$32,485 Chairman/pre $2,500 $2,802 2023
Big Apple Basketball NY$23,622 Chief Executive Officer/president $65 $61 2023
Braham Area Committee For Kids MN$22,205 Secretary $6,000 $6,000 2024
Duluth Softball Players MN$36,235 Gambling Man $13,126 $13,126 2024
De Deacon Football Club NC$21,557 Pastor $12,000 $12,548 2024
Stowe Jazz Festival Ltd VT$21,429 Executive Director/ceo $15,360 $18,111 2021
United States Luge Federation Foundation NY$37,704 Executive Director $16,086 $14,711 2024
Wrestl MO$19,428 Director/ President $29,000 $32,004 2023
Northern Columbus Athletic Assoc OH$39,122 Treasurer $3,600 $3,859 2024
Kearney Usbc NE$40,188 Association Manager $3,622 $3,841 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted81st

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 (Winny Brown) 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 21 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,300 is reasonable (approximately the 90th 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.