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PeerBasis
Compensation Comparability Determination

Shorewood Swim Club Foundation Inc

Executive Director / CEO

EIN 261799225
WI · NTEE N40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Westfahl, Executive Director / CEO ($92,984) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Westfahl — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,037 total compensation of comparable organizations → $130,685 $92,984
$5,76510th
$8,93525th
$52,426Median
$82,21075th
$102,92790th
$92,984This org · 76th
p10$5,765
p25$8,935
p50$52,426
p75$82,210
p90$102,927
$92,984

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
North Atlantic Conference Inc ME$327,188 Executive Dir. $106,461 $102,075 2025
Next Step Archery WA$330,823 Vice Preside $10,154 $8,935 2024
Fit & Able Productions Inc NC$313,873 Executive Director $96,000 $97,493 2024
Pine City Civic Center Association MN$337,878 Treasurer $3,358 $3,177 2025
The Fairfield County Interscholasti CT$341,040 President $1,125 $1,037 2024
Super Essex Conference NJ$354,550 Executive Director $3,525 $3,014 2025
American Southwest Conference TX$289,138 Former Commissioner $94,911 $96,069 2023
Minnesota Renegades MN$286,672 Vice President $11,880 $11,537 2024
The Big North Athletic Conference Inc NJ$279,045 Executive Director $10,000 $8,549 2025
Incline Sports Corporation OR$266,884 President $64,320 $58,707 2024
10th Mountain Lacrosse Inc CO$264,538 Director/coach $20,100 $19,502 2023
Sheriff Pal Program MI$263,765 Executive Director $63,500 $64,419 2024
Sooner Athletic Conference AR$260,873 Commissioner $101,325 $111,942 2024
Jacksonville-onslow Sports Commission NC$387,711 Executive Director $98,600 $97,552 2025
Abs Park MT$248,188 Vice President $8,000 $8,476 2024
Overland Park Soccer KS$398,597 Academy Director $49,458 $52,516 2024
Cheshire County Shooting Sports Educatio NH$245,318 General Manager $17,550 $16,397 2023
North Jersey Interscholastic NJ$243,235 Executive Director $7,500 $6,412 2025
Excellence Thru Athletics Corp CA$242,518 President $9,145 $7,990 2023
Karatedo Honma Dojo Inc NY$242,136 Executive Director & Chief Instruct $50,350 $44,717 2024
Tidal Wave Swim Foundation Inc GA$407,922 President/head Coach $63,458 $62,712 2024
Bay Area Youth Baseball Foundation CA$236,845 President $60,000 $52,426 2023
Angels Boxing Academy Limited IL$411,044 President $106,888 $106,333 2023
National Collegiate Acrobatics And Tumbling Association WA$230,783 Executive Director $17,500 $15,002 2025
Genesis Foundation For Fitness & Tennis KS$226,281 Executive Director $49,792 $54,431 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted76th

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 (David Westfahl) 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 29 similarly situated organizations (Same NTEE sector (N40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,984 is reasonable (approximately the 76th 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.