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PeerBasis
Compensation Comparability Determination

Bobcat Swim Club Parents Assoc

Executive Director / CEO

EIN 202462594
OH · NTEE B94
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Humphrey, Executive Director / CEO ($36,000) against the 2000 closest of 2,425 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Denise Humphrey — reported title “CLUB DIRECTO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,425 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $489,418 $36,000
$7,36710th
$20,66525th
$39,991Median
$60,47575th
$85,36390th
$36,000This org · 44th
p10$7,367
p25$20,665
p50$39,991
p75$60,475
p90$85,363
$36,000

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 OH 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
Monarch Home School Inc OH$238,294 President $64,246 $60,794 2025
Clackamas Bookshelf OR$238,289 Executive Director $25,622 $21,258 2025
Unscripted Learning CA$238,654 Executive Director $40,009 $32,618 2023
The Academic Council On The Un System Inc DC$238,663 Executive Director $99,998 $82,850 2023
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $39,701 2024
Refugee Youth Solidarity Through Education RI$238,134 Executive Director $80,000 $70,348 2024
Northvale Preschool NJ$238,745 Pre-k3 Teach $34,601 $28,331 2024
The Academy On Capitalism And Limited IL$238,786 Executive Director $113,000 $101,879 2024
National Inventors Hall Of Fame Selection OH$238,787 President $74,158 $74,158 2023
Austin Korean School Inc TX$238,795 Principal $2,550 $2,408 2023
Johnny Unitas Golden Arm Educational MD$238,009 Executive Director $5,916 $5,072 2024
Montessori Farm School Inc NC$237,988 Head Of Scho $63,014 $59,710 2024
Kfbsf Inc NC$237,983 Director $81,759 $77,472 2024
Forever R Children OH$237,961 Executive Di $4,000 $3,885 2024
Lynn Oaks School Inc LA$238,918 Principal $7,223 $7,106 2025
New York Theological Education Center Inc NY$237,887 President $65,081 $53,932 2024
Witkids Inc TN$239,012 President $86,885 $83,753 2024
Chesterton Academy Of The FL$237,751 Board Member $22,500 $19,384 2024
Entrepreneurs Organization Of Iowa IA$239,142 Chapter Admi $56,060 $54,840 2025
Washington County Leadership MD$239,160 Executive Di $94,136 $80,709 2024
South Dakota Education Equity Coalition SD$237,679 Executive Director $146,490 $148,263 2024
Peacemakers Inc CA$239,222 Founding Director $13,000 $10,599 2023
Pharmacy Leadership & Education MI$239,271 Board Member $6,515 $6,349 2023
Children Of Promise Childcare IN$237,531 Exec Director $12,453 $12,399 2023
Christian Cottage Prep TX$239,363 Head Of School $42,600 $39,079 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default44th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted37th

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 (Denise Humphrey) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 44th 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.