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PeerBasis
Compensation Comparability Determination

Barracuda Swim Club Of Northeast

Executive Director / CEO

EIN 201964019
TN · NTEE N67
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Chris Coraggio, Executive Director / CEO ($48,276) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Chris Coraggio — 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

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,076 total compensation of comparable organizations → $113,074 $48,276
$10,61510th
$23,33725th
$36,319Median
$61,26875th
$75,37590th
$48,276This org · 63rd
p10$10,615
p25$23,337
p50$36,319
p75$61,268
p90$75,375
$48,276

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 TN 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
Southwest Florida Swim Club Inc FL$292,891 President $24,300 $22,951 2023
Donner Swim Club Inc IN$289,366 Business Manager $17,550 $18,073 2024
Wt Swim Club Inc IN$288,510 Business Manager - Former $10,000 $10,298 2024
Pride Water Polo Academy CA$297,640 Board Member $18,140 $15,296 2024
Lake Forest Swim Club IL$298,702 Executive Director $84,368 $83,388 2023
North Irvine Water Polo Club CA$300,470 President $40,500 $34,151 2024
Greater Gainesville Aquatics Assn FL$300,895 Coo $70,644 $64,806 2024
Orchard Park Town Wreckers Swim Team Inc NY$282,862 Registrar, Administrator $3,000 $2,579 2025
Nlu Swim Team MO$282,495 Coaching Chair/head Coach $54,387 $56,252 2024
Traverse Area Community Sailing MI$282,178 Vp Special E $1,160 $1,170 2024
Capital Water Polo Inc VA$304,411 Head Coach $64,328 $59,090 2025
Coast Aquatics Inc FL$306,881 Coach $68,175 $60,929 2025
Dayton Boat Club OH$307,866 Head Coach $36,000 $38,334 2023
Team Vortex Swim Club CO$274,328 Head Coach $37,400 $36,054 2023
South Eastern Aquatics Inc WI$310,028 Head Coach, $82,240 $81,710 2025
Palos Verdes Aquatic Club CA$272,795 Chief Executive Officer $25,200 $21,250 2024
Power For Life Aquatics TX$312,904 Ceo $15,000 $14,652 2024
Pdr Swimming For Success PA$270,955 President $38,000 $37,005 2024
Castle Rock Cudas Youth Swim Team CO$313,068 Head Coach $57,533 $53,872 2024
Greater Toledo Aquatic Club Inc OH$269,410 Head Coach $42,250 $43,699 2024
Indiana International School Of IN$315,014 President $29,749 $29,846 2025
Delmar Dolfins Swim Club Inc NY$315,307 Coach/regist $53,846 $47,515 2024
Patriot Swim Club CA$316,943 President $13,165 $11,101 2024
Supreme Water Polo Club CA$265,733 President $130,250 $113,074 2023
Indy Aquatic Masters Inc IN$318,673 Treasurer $45,736 $47,099 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default63rd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted62nd

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 (Chris Coraggio) 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 100 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,276 is reasonable (approximately the 63rd 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.