Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Waunakee Wave Swim Team

Executive Director / CEO

EIN 208794031
WI · NTEE N67
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Sandy Kuecker, Executive Director / CEO ($45,755) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandy Kuecker — 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

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,056 total compensation of comparable organizations → $110,874 $45,755
$10,56110th
$22,64425th
$35,872Median
$58,28675th
$70,72990th
$45,755This org · 62nd
p10$10,561
p25$22,644
p50$35,872
p75$58,286
p90$70,729
$45,755

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 WI 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
Sodus Bay Junior Sailing Association Inc NY$259,650 Director - Administration $24,050 $20,809 2024
Pioneer Valley Riverfront Club Inc MA$263,281 Executive Director $66,185 $58,631 2023
Supreme Water Polo Club CA$265,733 President $130,250 $110,874 2023
Santa Barbara Premier Water Polo CA$255,890 Director $13,000 $10,749 2024
Greater Toledo Aquatic Club Inc OH$269,410 Head Coach $42,250 $42,848 2024
Pdr Swimming For Success PA$270,955 President $38,000 $36,285 2024
St Helena Swim Club CA$249,998 Director $18,360 $14,789 2025
Palos Verdes Aquatic Club CA$272,795 Chief Executive Officer $25,200 $20,836 2024
Williston Sea Lions Inc ND$248,940 Secretary $9,646 $10,435 2023
Team Vortex Swim Club CO$274,328 Head Coach $37,400 $35,353 2023
Trident Swim Foundation Inc NY$243,608 Vice President $40,000 $34,610 2024
Imperial Water Polo Club CA$243,306 Secretary $41,165 $34,036 2024
Swimtulsa Inc OK$242,901 Executive Dir. $60,000 $63,262 2024
One With The Water AR$240,158 Executive Director $37,919 $40,812 2024
Traverse Area Community Sailing MI$282,178 Vp Special E $1,160 $1,146 2024
Nlu Swim Team MO$282,495 Coaching Chair/head Coach $54,387 $55,157 2024
Orchard Park Town Wreckers Swim Team Inc NY$282,862 Registrar, Administrator $3,000 $2,529 2025
Great Lakes Tritons Inc MI$239,102 Key Employee $62,655 $63,753 2023
Tampa Bay Aquatics Central Booster FL$238,903 Head Coah/officers $84,328 $73,899 2025
Chicago Training Center IL$236,029 Executive Director $70,000 $65,895 2024
Mbu Water Polo Foundation CA$235,745 Executive Di $34,541 $29,403 2023
Rocky Mt Rapids Swim Team CO$235,174 Head Coach $40,000 $36,726 2024
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $24,659 2024
Wt Swim Club Inc IN$288,510 Business Manager - Former $10,000 $10,098 2024
Rowing Club Of The Woodlands Inc TX$233,348 Head Coach - Independent Contractor But Key To The Operations Of The Organization $29,000 $27,777 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default62nd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted61st

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 (Sandy Kuecker) 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 95 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,755 is reasonable (approximately the 62nd 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.