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PeerBasis
Compensation Comparability Determination

Roseville Figure Skating Club

Executive Director / CEO

EIN 510178715
MN · NTEE N60Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kelli Mcclellan, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 141 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kelli Mcclellan — reported title “VICE PRESIDE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

141 organizations qualified on sector, size, and geography 141 within the band form the benchmarked peer set.

Distribution of comparable compensation

$146 total compensation of comparable organizations → $137,427 $2,000
$3,16010th
$8,72125th
$20,804Median
$45,14775th
$63,82190th
$2,000This org · 8th
p10$3,160
p25$8,721
p50$20,804
p75$45,147
p90$63,821
$2,000

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 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
The Oc Marathon Foundation CA$215,122 Executive Dir. $33,000 $29,601 2024
Bemidji Wrestling Club MN$212,928 Gambling Man $22,500 $22,500 2025
Harvard Athletic Association Inc MA$212,409 Former Treas $1,762 $1,693 2023
Idaho Youth Sports Commission Inc ID$217,026 Executive Dir. $40,000 $44,202 2024
Faribault Hockey Association MN$212,068 Gambling Man $9,035 $9,548 2023
Acceleration Volleyball MN$211,763 President $8,078 $8,537 2023
Spiketown Inc OH$211,284 President $7,926 $8,721 2024
Hermantown Youth Soccer Assn Inc MN$218,038 Board/gambli $24,358 $25,002 2024
Ivy League Youth Sports Academy NE$210,787 Ceo $123,000 $137,427 2024
Bison Wrestling Club ND$219,622 Head Coach $15,609 $18,320 2023
Sons Of Thunder Academy CO$219,944 Club Manager $46,042 $47,216 2023
Leech Lake Area Amateur Hockey MN$208,816 Board Membergambling Manager $21,087 $21,645 2024
Gowags Teams Inc PA$220,662 Vice President $2,520 $2,611 2024
Mountain Monsters Volleyball Club WV$208,074 Co-director $18,050 $20,302 2024
Ohio Association Of Track OH$207,802 President $500 $550 2024
Responsible Athletes Program CA$221,565 Director $41,484 $37,212 2024
Western Maryland Lacrosse Officials Association Inc MD$221,638 President $150 $146 2024
South Bend Cubs Foundation Inc IN$207,459 Exec Director $5,500 $6,203 2023
Girls On The Run Of Eastern Iowa IA$207,166 Executive Dir. $54,282 $60,150 2025
Ballard Football Club Foundation WA$206,398 Director $13,628 $12,675 2024
Metro Fha VA$223,026 Assignor $13,773 $13,814 2024
Club South Volleyball WA$205,237 Director $16,216 $15,082 2024
Baltimore Sports Academy Inc MD$223,998 Executive Dir. $86,676 $84,178 2024
Sport Disciple MD$204,529 Director/president $43,000 $41,761 2024
College Park Tumbleweeds Gymnastics Inc GA$204,336 President & Ceo $5,000 $5,222 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2025 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted8th

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 (Kelli Mcclellan) 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 141 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 8th 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.