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PeerBasis
Compensation Comparability Determination

Russell Mill Swim And Tennis Club Inc

Executive Director / CEO

EIN 042543319
MA · NTEE N60Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Mara Ibrahim, Executive Director / CEO ($1,150) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$515 total compensation of comparable organizations → $182,512 $1,150
$7,90410th
$21,51225th
$51,311Median
$82,50375th
$113,21990th
$1,150This org · 1st
p10$7,904
p25$21,512
p50$51,311
p75$82,503
p90$113,219
$1,150

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
Boco Volleyball Athletic Club Corp CO$492,571 Vice President $2,004 $2,023 2025
Capo Boxing Gym Inc CA$492,230 President $52,000 $49,968 2023
The Oakdale Athletic MN$491,120 Gambling Man $84,443 $92,853 2023
San Francisco Juniors Volleyball Club CA$502,252 Secretary $17,055 $15,919 2024
Tampa North Volleyball Club Inc FL$502,701 Chair $65,960 $66,977 2024
Schenectady Swim Club NY$504,315 Head Coach $115,225 $112,543 2024
Twin Ports Gymnastics Club Inc WI$483,141 Gym Director $63,075 $69,367 2025
Girls In Cooperation Gymnastic Training Center Inc PA$483,042 President $41,533 $46,091 2023
Football Alliance Inc CA$482,138 Treasurer $30,833 $28,036 2025
Sheriffpolice Activities League Of Memphis And Shelby County TN$481,443 Chief Visionary Officer $17,475 $19,855 2024
Dragon Elite Baseball Club WA$479,719 Ceo $58,000 $56,129 2024
Hoopfluence Inc FL$508,822 Executive Secretary $68,000 $69,048 2024
Bay Area Volleyball Academy Of MD$509,642 President $4,845 $4,896 2024
Crossroads Volleyball Inc IN$472,508 Director $22,150 $25,249 2024
North Cincinnati Classics Inc OH$469,545 Director $29,500 $33,773 2024
Webfoot Juniors Volleyball Club OR$469,211 Director $40,000 $40,151 2024
Bicycle Coalition Of Maine ME$519,116 Executive Di $94,123 $101,874 2024
Can Play IA$519,230 Co-founder $82,255 $97,350 2024
Arsenal Volleyball Academy Inc OH$466,950 President Treasurer $8,000 $9,158 2024
Girls On The Run Of Portland Metro OR$521,245 Executive Dir. $100,713 $101,094 2024
West Chester Lacrosse Association PA$521,526 Executive Director $61,625 $66,426 2024
Cincinnati Ultimate Players OH$465,900 Dir Of Operations $60,000 $70,719 2023
Spike Frog Volleyball TX$464,402 President $60,000 $64,874 2024
New Jersey Fencing Alliance Inc NJ$525,599 Managing Director $52,000 $50,183 2024
Capital City Juniors Inc AL$526,713 Program Director $18,850 $22,011 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted1st

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 (Jennifer Mara Ibrahim) 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 177 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,150 is reasonable (approximately the 1st 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.