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PeerBasis
Compensation Comparability Determination

Bay Ridge Aquatics Institute Inc

Executive Director / CEO

EIN 113450266
NY · NTEE N67
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Manfred Fritsch, Executive Director / CEO ($30,983) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$889 total compensation of comparable organizations → $135,846 $30,983
$13,67210th
$34,09725th
$60,011Median
$84,53075th
$101,06690th
$30,983This org · 23rd
p10$13,672
p25$34,097
p50$60,011
p75$84,530
p90$101,066
$30,983

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 NY 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
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $67,615 2023
Team Y2k IL$403,387 President $90,500 $101,369 2023
Cdm Aquatics Federation CA$388,281 President $30,150 $29,663 2023
Mission Aurora Colorado Swim Team CO$410,117 Head Coach $73,502 $75,985 2025
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $76,256 2024
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $34,067 2024
Spirit Of America Foundation Inc OH$412,418 Ceo/presiden $85,623 $100,360 2024
Frederick Area Swim Team Inc MD$382,688 President $2,943 $3,135 2023
Valpo Surf Project Inc ME$415,175 Founder / Ceo $83,255 $92,258 2024
Lexington Dolphins Inc KY$415,197 Ceo $60,120 $71,480 2024
Swift Aquatics Llc IL$380,135 Officer $76,346 $85,515 2023
Tristar Rowing TN$418,972 Executive Dir. $10,094 $11,742 2024
Boilermaker Aquatics Inc IN$419,604 Head Coach $73,098 $83,109 2025
South Tampa Aquatic Team FL$369,845 President $41,000 $42,624 2024
Oregon Rowing Unlimited-pdx OR$369,726 President $73,298 $77,553 2023
Marin County Swim Association CA$369,711 President $34,750 $34,187 2023
Upper Arlington Crew Inc OH$427,393 Executive Di $3,000 $3,426 2025
Swim Strongsville Inc OH$368,575 Head Coach $76,088 $86,885 2025
Renton Rowing Center WA$368,564 Executive Director $61,500 $62,734 2023
Birmingham Swim League AL$367,304 Interim Head $12,940 $15,071 2025
Camp Randall Rowing Club Inc WI$430,056 Head Coach $22,917 $26,486 2024
Aquatics Unlimited MI$366,379 Head Coach $50,923 $58,167 2024
San Diego East County Aquatics CA$365,527 Ceo $40,000 $38,224 2024
Aulea Swim Club HI$362,635 Secretary $27,280 $26,332 2025
Hingham High School Rowing Assoc MA$433,996 Program Director $30,175 $30,008 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default23rd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 (Manfred Fritsch) 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 114 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,983 is reasonable (approximately the 23rd 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.