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PeerBasis
Compensation Comparability Determination

Hero's Cup Hockey Inc

Executive Director / CEO

EIN 821651064
MA · NTEE T31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Matros, Executive Director / CEO ($13,333) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,088 total compensation of comparable organizations → $289,848 $13,333
$22,74710th
$40,33125th
$58,355Median
$87,18675th
$122,69190th
$13,333This org · 9th
p10$22,747
p25$40,331
p50$58,355
p75$87,186
p90$122,691
$13,333

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

OrganizationStateTotal revenueTotal compSource
Rio Grande Valley PhilanthropicTX $437,822$103,799 990
The Ben Hogan FoundationTX $438,538$133,100 990
Mountain Gateway CommunityVA $433,611$30,313 990
Chicago Dental Society FoundationIL $433,562$162,119 990
Elkin Academic EnrichmentNC $433,077$11,539 990
Turning Points For Children CharitablePA $432,889$12,748 990
The Edgar County CommunityIL $430,797$31,879 990
Community Health AllianceMT $428,500$58,355 990
Diana Gregory Outreach ServicesAZ $427,340$57,321 990
Los Alamos Community FoundationNM $426,312$88,398 990
Optima Giving FoundationGA $450,748$50,489 990
Greater Cedarburg Foundation IncWI $454,322$67,114 990
Columbia Gorge Community CollegeOR $420,993$81,603 990
Check 1002 Charitable TrustGA $418,995$23,267 990
Austin Area FoundationMN $459,905$57,107 990
Webster ArtsMO $412,408$61,455 990
Jewish Community Foundation Of Greater PrescottAZ $412,204$30,382 990
Greater Polson Community Foundation IncMT $465,365$50,793 990
Community Foundation Of OrangeCA $409,995$70,341 990
Knoxville Hospital & Clinics FoundationIA $405,175$40,331 990
Tri-county Community FoundationSC $470,574$13,183 990
Kauai North Shore CommunityHI $403,438$92,889 990
Love Thy Neighbor TooGA $472,272$289,848 990
Iowa Area Development Group CommunityIA $398,999$113,070 990
Viroqua Area FoundationWI $398,516$3,387 990

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 MA 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted7th

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 (Mike Matros) 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 57 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,333 is reasonable (approximately the 9th 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.