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PeerBasis
Compensation Comparability Determination

Orchard Park Town Wreckers Swim Team Inc

Executive Director / CEO

EIN 223263267
NY · NTEE N67
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Ann Pollak, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,252 total compensation of comparable organizations → $131,533 $3,000
$13,66210th
$32,94825th
$55,029Median
$77,54575th
$87,99490th
$3,000This org · 3rd
p10$13,662
p25$32,948
p50$55,029
p75$77,545
p90$87,994
$3,000

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Nlu Swim TeamMO $282,495$65,434 990
Traverse Area Community SailingMI $282,178$1,360 990
Wt Swim Club IncIN $288,510$11,980 990
Donner Swim Club IncIN $289,366$81,573 990
Team Vortex Swim ClubCO $274,328$41,940 990
Barracuda Swim Club Of NortheastTN $291,970$56,157 990
Southwest Florida Swim Club IncFL $292,891$80,091 990
Palos Verdes Aquatic ClubCA $272,795$41,314 990
Pdr Swimming For SuccessPA $270,955$43,046 990
Greater Toledo Aquatic Club IncOH $269,410$50,832 990
Pride Water Polo AcademyCA $297,640$17,793 990
Lake Forest Swim ClubIL $298,702$97,001 990
Supreme Water Polo ClubCA $265,733$131,533 990
North Irvine Water Polo ClubCA $300,470$39,726 990
Greater Gainesville Aquatics AssnFL $300,895$75,385 990
Pioneer Valley Riverfront Club IncMA $263,281$69,555 990
Capital Water Polo IncVA $304,411$68,736 990
Waunakee Wave Swim TeamWI $261,023$54,281 990
Sodus Bay Junior Sailing Association IncNY $259,650$24,686 990
Coast Aquatics IncFL $306,881$70,876 990
Dayton Boat ClubOH $307,866$44,592 990
Santa Barbara Premier Water PoloCA $255,890$12,751 990
South Eastern Aquatics IncWI $310,028$95,049 990
Power For Life AquaticsTX $312,904$17,044 990
Castle Rock Cudas Youth Swim TeamCO $313,068$62,666 990

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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted3rd

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 (Ann Pollak) 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 98 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 3rd 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). 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.