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PeerBasis
Compensation Comparability Determination

Brandon Valley Ice And In-line Hockey Association-bvha

Executive Director / CEO

EIN 451828894
SD · NTEE N68
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denis Paquette, Executive Director / CEO ($857) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Denis Paquette — reported title “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

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $95,735 $857
$1,55910th
$4,31225th
$15,014Median
$49,65575th
$74,73590th
$857This org · 6th
p10$1,559
p25$4,312
p50$15,014
p75$49,655
p90$74,735
$857

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
Kings Youth Ice Hockey Association Inc PA$412,060 President $5,000 $4,652 2023
Loon Ski Club Inc NH$431,612 Program Dire $93,000 $77,809 2024
Fresno Junior Hockey Club CA$438,642 Member At Large $2,700 $2,058 2025
Steel City Selects Girls Hockey PA$392,810 Board Member $1,000 $880 2025
Attitash Alpine Educational Foundation NH$390,993 Director $5,580 $4,669 2024
Flagstaff Ski Club Inc AZ$389,679 Alpine Direc $58,214 $49,421 2025
Jersey City Capitals Youth Hockey NJ$389,678 President $19,100 $15,452 2024
Team Ohio Hockey Foundaton Inc OH$450,318 President $4,700 $4,511 2024
Harford Hockey Organization Inc DE$454,546 President $2,020 $1,792 2024
Traverse City Figure Skating Club MI$456,651 Office Manag $9,941 $9,297 2024
Plain Valley Ski Trails WA$457,831 Executive Director $70,833 $55,981 2025
Siouxland Youth Hockey Association IA$464,992 Director $3,505 $3,388 2025
Alaska Allstar Hockey Association AK$465,687 President $18,400 $16,410 2023
Rushmore Hockey And Skating SD$359,961 2022 Treasur $610 $628 2023
Detroit Lakes Youth Hockey MN$473,469 President $1,133 $1,014 2024
Iceliners Synchronized Skating PA$348,420 Skating Director $51,400 $46,445 2024
West Main Recreation Corp NH$485,156 Exec Director $70,102 $58,651 2024
Skate Journeys WA$340,176 Executive Director $67,516 $54,771 2024
St Clair Shores Figure Skating MI$339,108 Treasurer $4,793 $4,483 2024
North Stars Youth Hockey Association Inc ND$336,085 Treasurer $15,000 $15,356 2023
Seney Snowmobile Association MI$318,236 President $54 $50 2025
World Ice Association Inc AK$517,165 Executive Di $26,910 $24,000 2023
Western Washington Female Hockey WA$314,524 Board Member $378 $316 2023
Figure Skating Club Of Park City UT$307,061 Treasurer $3,600 $3,252 2025
Mohan Skiing & Boarding WA$526,667 President $13,244 $10,467 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 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 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted6th

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 (Denis Paquette) 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 48 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $857 is reasonable (approximately the 6th 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.