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PeerBasis
Compensation Comparability Determination

Team Ohio Hockey Foundaton Inc

Executive Director / CEO

EIN 824943281
OH · NTEE N68
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrick Metzger, Executive Director / CEO ($4,700) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Patrick Metzger — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $99,058 $4,700
$1,02910th
$4,67125th
$16,001Median
$51,49675th
$75,68390th
$4,700This org · 27th
p10$1,029
p25$4,671
p50$16,001
p75$51,496
p90$75,683
$4,700

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 OH 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
Harford Hockey Organization Inc DE$454,546 President $2,020 $1,867 2024
Traverse City Figure Skating Club MI$456,651 Office Manag $9,941 $9,688 2024
Plain Valley Ski Trails WA$457,831 Executive Director $70,833 $58,332 2025
Fresno Junior Hockey Club CA$438,642 Member At Large $2,700 $2,144 2025
Siouxland Youth Hockey Association IA$464,992 Director $3,505 $3,530 2025
Alaska Allstar Hockey Association AK$465,687 President $18,400 $17,099 2023
Loon Ski Club Inc NH$431,612 Program Dire $93,000 $81,077 2024
Detroit Lakes Youth Hockey MN$473,469 President $1,133 $1,057 2024
Brandon Valley Ice And In-line Hockey Association-bvha SD$416,318 Director $857 $893 2024
West Main Recreation Corp NH$485,156 Exec Director $70,102 $61,115 2024
Kings Youth Ice Hockey Association Inc PA$412,060 President $5,000 $4,847 2023
Steel City Selects Girls Hockey PA$392,810 Board Member $1,000 $917 2025
Attitash Alpine Educational Foundation NH$390,993 Director $5,580 $4,865 2024
Flagstaff Ski Club Inc AZ$389,679 Alpine Direc $58,214 $51,496 2025
Jersey City Capitals Youth Hockey NJ$389,678 President $19,100 $16,101 2024
World Ice Association Inc AK$517,165 Executive Di $26,910 $25,008 2023
Mohan Skiing & Boarding WA$526,667 President $13,244 $10,907 2025
Mat-su Amateur Hockey Association Inc AK$529,496 Treasurer $4,500 $3,957 2025
Kent Valley Hockey Association WA$530,071 Secretary/treasurer $33,333 $28,177 2024
United States Hockey MN$530,788 Executive Di $82,000 $76,500 2024
Monticello Youth Hockey Program Inc MN$535,748 Gambling Manager $83,047 $75,479 2025
Billings Amateur Hockey League Inc MT$539,433 Executive Director $80,000 $81,419 2024
Rushmore Hockey And Skating SD$359,961 2022 Treasur $610 $654 2023
Louisville Skating Academy Inc KY$541,791 Secretary $15,470 $15,287 2025
Northern Ct Sports Inc CT$542,100 Secretary $6,154 $5,448 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 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 OH 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 default27th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Patrick Metzger) 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 49 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,700 is reasonable (approximately the 27th 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.