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PeerBasis
Compensation Comparability Determination

Amity Regional Aquatic Club Inc

Executive Director / CEO

EIN 061358436
CT · NTEE N67Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Brendan Heller, Executive Director / CEO ($50,962) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brendan Heller — reported title “HEAD COACH”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,297 total compensation of comparable organizations → $123,498 $50,962
$12,25810th
$25,77625th
$39,667Median
$65,44175th
$74,72590th
$50,962This org · 65th
p10$12,258
p25$25,776
p50$39,667
p75$65,441
p90$74,725
$50,962

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 CT 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
Stingray Swim Team Inc AK$189,402 Chief Executor Officer $72,784 $76,408 2023
Hastings Area Swim Team Boosters MN$191,102 Executive Di $58,000 $61,124 2024
High Point Swim Club Inc NC$180,724 Ceo $20,992 $23,134 2024
Gulf Coast Youth Sailing Association TX$179,142 Executive Director $65,450 $69,827 2024
Youngstown Junior Sailing Foundation Inc NY$179,120 Commodore $4,778 $4,605 2024
Motor City Aquatics MI$178,155 Vice-president, Secretary $41,660 $47,217 2023
North Aquatics Club Inc IL$201,540 President $1,270 $1,297 2025
Blue Devil Swim Club IL$203,435 Director And Head Coach $38,107 $39,956 2024
Honolulu Water Polo HI$208,198 Executive Di $65,000 $62,067 2024
Hummelstown Swim Club PA$208,566 President $6,000 $6,570 2023
Swim Focus CA$208,635 Ceo $81,000 $74,598 2024
Lodi City Swim Club CA$211,195 President $58,409 $53,792 2024
Lake Charlevoix Mariners Inc MI$162,608 Director $9,000 $10,200 2023
Plainfield Community Aquatics Inc IN$160,660 Executive Director $16,645 $18,239 2025
Richmond Athletics TX$216,065 President $12,115 $12,925 2024
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $83,092 2024
South Orlando Rowing Association FL$217,632 Board Member $33,000 $33,064 2024
Sea Scope Incorporated IN$217,748 Ceo $29,264 $33,886 2023
Genesee Rowing Club Inc NY$155,783 Director $27,790 $26,093 2025
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $25,788 2023
Crown Point Swim Club Inc IN$154,502 Head Coach $58,300 $65,572 2024
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $50,459 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $74,779 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $18,761 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $80,365 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default65th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted63rd

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 (Brendan Heller) 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 54 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,962 is reasonable (approximately the 65th 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.