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PeerBasis
Compensation Comparability Determination

Skating Club Of Jackson Hole

Executive Director / CEO

EIN 463255715
WY · NTEE N70
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Sandberg, Executive Director / CEO ($33,040) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$186 total compensation of comparable organizations → $156,315 $33,040
$2,23710th
$7,07425th
$15,058Median
$29,76475th
$67,23190th
$33,040This org · 77th
p10$2,237
p25$7,074
p50$15,058
p75$29,764
p90$67,231
$33,040

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 WY 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
United States Bowling Congress Inc HI$285,520 Association Manager $10,500 $8,527 2024
Coastal Volleyball Academy Inc FL$283,912 Officer/director $10,243 $8,728 2024
Los Angeles Organization Of Ultimate CA$296,168 Vice President (Until 11/30/23) $15,178 $12,239 2023
Tohkon Judo Academy Inc IL$280,833 President $50,000 $44,588 2024
Quadball Inc NY$299,818 Chief Executive Officer $23,904 $19,088 2025
Time To Shine United Inc FL$302,913 Executive Director $12,000 $10,528 2023
South Shore Womens Hockey League MA$276,882 President $250 $199 2025
Bismarck Marathon ND$276,007 Managing Member $69,283 $68,966 2024
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $19,221 2025
San Francisco Bay Area Sports Organizing Committee CA$308,510 Ceo And President $42,000 $32,897 2024
Central States Winter Tournament MO$269,844 President/director $15,000 $14,837 2023
North Dakota Rodeo Association SD$265,078 Executive Secretary $13,200 $13,605 2023
The Iowa State Pool Players IA$317,485 President $750 $726 2025
Mdfc Legends United TX$261,958 President $15,264 $13,850 2024
Usa Wrestling Of Nd ND$260,959 Sec/tresasure $2,000 $1,991 2024
Hawaii Surfing Association HI$258,158 President & Director $26,003 $21,741 2023
Real Racine Sports And Events WI$322,497 Executive Dir. $9,701 $9,461 2023
Boulder Valley Lacrosse Association CO$325,400 Executive Director $84,206 $73,240 2024
Casper Boxing Club WY$253,546 Executive Director $36,923 $35,864 2024
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $60,293 2023
Texas Fencing Academy Inc TX$248,471 President $50,000 $45,368 2024
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $5,169 2025
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $15,190 2023
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $7,074 2024
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $33,694 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default77th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted70th

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 (Sandra Sandberg) 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 73 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,040 is reasonable (approximately the 77th 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.