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PeerBasis
Compensation Comparability Determination

Waha Inc

Executive Director / CEO

EIN 550600859
WV · NTEE N68Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brice Lucas, Executive Director / CEO ($1,990) 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 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

$330 total compensation of comparable organizations → $100,164 $1,990
$1,20010th
$3,34625th
$8,712Median
$24,58275th
$44,76690th
$1,990This org · 17th
p10$1,200
p25$3,346
p50$8,712
p75$24,582
p90$44,766
$1,990

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 WV cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Wisconsin Inspire Cooperative IncWI $249,308$6,747 990
Minnesota Girls Hockey Coaches AssociationMN $262,150$1,260 990
Woodstock Ski RunnersVT $247,318$39,695 990
Premier Volleyball ClubMN $269,314$4,683 990
West Yellowstone Ski Education FoundationMT $235,672$13,559 990
Wilmington Seahawks Hockey Association IncNC $233,779$22,530 990
Line Creek Figure Skating Club IncMO $233,191$3,101 990
Axiom Volleyball ClubWA $230,516$25,266 990
Fore Stark County Youth Development IncOH $280,948$100,164 990
Border Blades Figure Skating ClubND $281,283$8,583 990
Glacier Skate Academy IncMT $227,310$30,759 990
Maine Amateur Hockey AssociationME $226,205$6,659 990
United States Ski AssociationMN $221,626$34,428 990
Austin Youth Hockey Association IncMN $220,305$12,151 990
Boeing Employees Ski Club IncWA $292,220$3,327 990
Valley Figure Skating Club IncWI $216,464$1,980 990
Franklin Ski & Outing Club IncME $216,183$44,341 990
Girls Hockey Of ArizonaAZ $295,937$11,521 990
Marquette Figure Skating ClubMI $208,505$3,241 990
Figure Skating Club Of Park CityUT $307,061$3,403 990
Brainerd Blue Line BoostersMN $199,593$19,289 990
Western Washington Female HockeyWA $314,524$330 990
Seney Snowmobile AssociationMI $318,236$5,150 990
Rush Field Hockey IncCA $189,493$8,841 990
Duluth Nordic Ski Club IncMN $176,428$475 990

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 WV 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 default17th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted17th

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 (Brice Lucas) 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 $1,990 is reasonable (approximately the 17th 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). 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.