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PeerBasis
Compensation Comparability Determination

Southern Colorado Ice Hockey Referee Association

Executive Director / CEO

EIN 812293709
CO · NTEE N70
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Matt Wilhite, Executive Director / CEO ($7,977) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Matt Wilhite — reported title “BOARD OF DIRECTORS TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$220 total compensation of comparable organizations → $363,409 $7,977
$2,64910th
$8,46025th
$22,062Median
$38,95075th
$63,42090th
$7,977This org · 22nd
p10$2,649
p25$8,460
p50$22,062
p75$38,950
p90$63,420
$7,977

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 CO 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
C T Barrel Racing Inc TX$228,671 Director $2,525 $2,704 2024
Bam Swim Team CO$228,314 Head Coach/m $5,871 $6,026 2024
Long Beach Rowing Association CA$226,871 Boathouse Manager $22,811 $21,086 2024
Usa Softball Of Central California CA$225,563 Secretary $35,750 $34,022 2023
Empire Volleyball ND$225,253 Director $7,041 $8,058 2025
692 Beach Volleyball Club CA$224,195 Director/officer $38,000 $35,125 2024
Elizabethtown Volleyball Academy Inc KY$238,019 Club Director $21,520 $24,112 2025
Eurocrossacademy Inc MT$221,606 Chief Director $30,000 $33,725 2025
American International Polo Foundation FL$220,116 (To 1/27), Treas/pres (From 1/27) $2,535 $2,625 2023
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $34,958 2025
Gainesville Area Rowing Inc FL$218,043 Executive Dir. $34,338 $33,641 2025
Arkansas State Usbc AR$217,288 Association Manager $4,266 $5,133 2024
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $220 2025
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $39,764 2024
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $8,349 2024
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $17,926 2023
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $6,100 2025
Texas Fencing Academy Inc TX$248,471 President $50,000 $53,541 2024
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $71,155 2023
North Carolina Organizing Committee NC$210,160 Chairman $160,000 $176,974 2024
Berks County Interscholastic Athletic PA$207,743 Executive Director $8,000 $8,792 2023
Casper Boxing Club WY$253,546 Executive Director $36,923 $42,324 2024
Wyoming State Usbc WY$206,340 Association Manager $5,000 $5,584 2025
North Shore Volleyball Club OH$206,045 Director/tru $4,000 $4,669 2023
Charleston West Virginia Sports Council Inc WV$204,439 Director $18,633 $21,597 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default22nd
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted22nd

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 (Matt Wilhite) 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 54 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,977 is reasonable (approximately the 22nd 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.