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PeerBasis
Compensation Comparability Determination

Plain Valley Ski Trails

Executive Director / CEO

EIN 831888658
WA · NTEE N68
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Christie Wilder, Executive Director / CEO ($70,833) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christie Wilder — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$62 total compensation of comparable organizations → $125,533 $70,833
$1,28410th
$5,69025th
$18,564Median
$60,65075th
$92,89590th
$70,833This org · 80th
p10$1,284
p25$5,690
p50$18,564
p75$60,650
p90$92,895
$70,833

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 WA 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
Traverse City Figure Skating Club MI$456,651 Office Manag $9,941 $11,764 2024
Harford Hockey Organization Inc DE$454,546 President $2,020 $2,267 2024
Siouxland Youth Hockey Association IA$464,992 Director $3,505 $4,287 2025
Team Ohio Hockey Foundaton Inc OH$450,318 President $4,700 $5,707 2024
Alaska Allstar Hockey Association AK$465,687 President $18,400 $20,764 2023
Detroit Lakes Youth Hockey MN$473,469 President $1,133 $1,284 2024
Fresno Junior Hockey Club CA$438,642 Member At Large $2,700 $2,604 2025
Loon Ski Club Inc NH$431,612 Program Dire $93,000 $98,453 2024
West Main Recreation Corp NH$485,156 Exec Director $70,102 $74,212 2024
Brandon Valley Ice And In-line Hockey Association-bvha SD$416,318 Director $857 $1,085 2024
Kings Youth Ice Hockey Association Inc PA$412,060 President $5,000 $5,886 2023
World Ice Association Inc AK$517,165 Executive Di $26,910 $30,367 2023
Steel City Selects Girls Hockey PA$392,810 Board Member $1,000 $1,114 2025
Attitash Alpine Educational Foundation NH$390,993 Director $5,580 $5,908 2024
Flagstaff Ski Club Inc AZ$389,679 Alpine Direc $58,214 $62,533 2025
Jersey City Capitals Youth Hockey NJ$389,678 President $19,100 $19,551 2024
Mohan Skiing & Boarding WA$526,667 President $13,244 $13,244 2025
Mat-su Amateur Hockey Association Inc AK$529,496 Treasurer $4,500 $4,805 2025
Kent Valley Hockey Association WA$530,071 Secretary/treasurer $33,333 $34,215 2024
United States Hockey MN$530,788 Executive Di $82,000 $92,895 2024
Monticello Youth Hockey Program Inc MN$535,748 Gambling Manager $83,047 $91,656 2025
Billings Amateur Hockey League Inc MT$539,433 Executive Director $80,000 $98,868 2024
Louisville Skating Academy Inc KY$541,791 Secretary $15,470 $18,564 2025
Northern Ct Sports Inc CT$542,100 Secretary $6,154 $6,615 2024
Anoka Area Ice Arena Association Inc MN$554,459 Director & Gaming Activiti $103,134 $120,288 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default80th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted78th

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 (Christie Wilder) 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 51 similarly situated organizations (Same NTEE sector (N68), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,833 is reasonable (approximately the 80th 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.