Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

South Shore Womens Hockey League

Executive Director / CEO

EIN 854014799
MA · NTEE N70
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ariel Leitao, Executive Director / CEO ($250) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$235 total compensation of comparable organizations → $196,846 $250
$2,93110th
$9,18325th
$22,773Median
$40,44075th
$74,05990th
$250This org · 2nd
p10$2,931
p25$9,183
p50$22,773
p75$40,440
p90$74,059
$250

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Bismarck Marathon ND$276,007 Managing Member $69,283 $86,848 2024
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $24,205 2025
Tohkon Judo Academy Inc IL$280,833 President $50,000 $56,149 2024
Coastal Volleyball Academy Inc FL$283,912 Officer/director $10,243 $10,991 2024
Central States Winter Tournament MO$269,844 President/director $15,000 $18,684 2023
United States Bowling Congress Inc HI$285,520 Association Manager $10,500 $10,738 2024
North Dakota Rodeo Association SD$265,078 Executive Secretary $13,200 $17,131 2023
Skating Club Of Jackson Hole WY$289,962 Program Coordinator $33,040 $41,607 2023
Mdfc Legends United TX$261,958 President $15,264 $17,441 2024
Usa Wrestling Of Nd ND$260,959 Sec/tresasure $2,000 $2,507 2024
Hawaii Surfing Association HI$258,158 President & Director $26,003 $27,378 2023
Los Angeles Organization Of Ultimate CA$296,168 Vice President (Until 11/30/23) $15,178 $15,413 2023
Quadball Inc NY$299,818 Chief Executive Officer $23,904 $24,037 2025
Casper Boxing Club WY$253,546 Executive Director $36,923 $45,163 2024
Time To Shine United Inc FL$302,913 Executive Director $12,000 $13,257 2023
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $75,926 2023
Texas Fencing Academy Inc TX$248,471 President $50,000 $57,131 2024
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $6,509 2025
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $19,128 2023
Niagara Swimming Inc NY$247,056 Director, Competition And Sanctions Manager $8,631 $8,908 2024
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $42,431 2024
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $235 2025
San Francisco Bay Area Sports Organizing Committee CA$308,510 Ceo And President $42,000 $41,426 2024
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $37,302 2025
Elizabethtown Volleyball Academy Inc KY$238,019 Club Director $21,520 $25,729 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted2nd

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 (Ariel Leitao) 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 66 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $250 is reasonable (approximately the 2nd 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.