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PeerBasis
Compensation Comparability Determination

Line Creek Figure Skating Club Inc

Executive Director / CEO

EIN 431841434
MO · NTEE N68
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Crystal Richardson, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Crystal Richardson — reported title “CLUB SKATE DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $96,894 $3,000
$1,19410th
$3,60225th
$9,849Median
$23,77975th
$43,30590th
$3,000This org · 20th
p10$1,194
p25$3,602
p50$9,849
p75$23,779
p90$43,305
$3,000

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 MO 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
Wilmington Seahawks Hockey Association Inc NC$233,779 Hockey Director $23,000 $21,794 2024
West Yellowstone Ski Education Foundation MT$235,672 Grant Writer $13,268 $13,116 2024
Axiom Volleyball Club WA$230,516 President $28,914 $24,441 2023
Glacier Skate Academy Inc MT$227,310 Vice Pres & $30,100 $29,755 2024
Maine Amateur Hockey Association ME$226,205 Treasurer $7,200 $6,441 2025
United States Ski Association MN$221,626 Secretary $35,698 $33,304 2023
Austin Youth Hockey Association Inc MN$220,305 Director $12,600 $11,755 2023
Woodstock Ski Runners VT$247,318 Program Director $41,600 $38,399 2024
Wisconsin Inspire Cooperative Inc WI$249,308 Vice-president $6,815 $6,527 2024
Valley Figure Skating Club Inc WI$216,464 Board Member $2,000 $1,916 2024
Franklin Ski & Outing Club Inc ME$216,183 Co-mgr Of Op $46,710 $42,894 2024
Waha Inc WV$255,658 President $1,319 $1,276 2025
Marquette Figure Skating Club MI$208,505 Treasurer $3,400 $3,135 2025
Minnesota Girls Hockey Coaches Association MN$262,150 President $12,500 $11,327 2024
Brainerd Blue Line Boosters MN$199,593 Chair Member $20,000 $18,659 2023
Premier Volleyball Club MN$269,314 Club Director $5,000 $4,531 2024
Rush Field Hockey Inc CA$189,493 Secretary/tr $10,800 $8,552 2024
Fore Stark County Youth Development Inc OH$280,948 Exec Director $99,756 $96,894 2024
Border Blades Figure Skating Club ND$281,283 Director $8,250 $8,302 2024
Duluth Nordic Ski Club Inc MN$176,428 Secretary $520 $459 2025
Boeing Employees Ski Club Inc WA$292,220 Director And President $2,264 $1,859 2024
Utah Girls Hockey Association Inc UT$170,750 Director $9,000 $8,448 2024
Girls Hockey Of Arizona AZ$295,937 President $12,637 $11,145 2024
Figure Skating Club Of Park City UT$307,061 Treasurer $3,600 $3,292 2025
Western Washington Female Hockey WA$314,524 Board Member $378 $320 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted20th

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 (Crystal Richardson) 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 30 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 20th 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.