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

Rivers Of Recovery

Executive Director / CEO

EIN 262260491
MN · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Simon, Executive Director / CEO ($103,142) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Amy Simon — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$813 total compensation of comparable organizations → $124,231 $103,142
$22,37410th
$40,59625th
$61,834Median
$79,85075th
$98,52290th
$103,142This org · 93rd
p10$22,374
p25$40,596
p50$61,834
p75$79,850
p90$98,522
$103,142

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 MN 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 Suburban Instructional Aquatics I MN$483,175 Director/head Coach $78,683 $78,683 2024
Pacifica Sea Lions Aquatic Club Inc CA$474,920 Head Coach $98,471 $86,053 2024
Minneapolis Rowing Club MN$473,598 Club Administrator $44,793 $46,116 2023
American Volkssport Associationinc TX$472,967 Ceo/presiden $106,513 $107,828 2024
Eagle Aquatics Inc TX$489,670 President $40,500 $42,211 2023
Kc Swim Academy And Infant Aquatics MO$471,968 President $34,000 $37,521 2023
Greensboro Swimming Association Inc NC$471,477 Head Coach $103,234 $107,951 2024
Gig Harbor Junior Sailing WA$470,312 Sailing Director (Non-voting) $59,518 $53,928 2024
Hp Aquatics Club IL$467,529 Head Of Operations $68,922 $70,599 2023
Elmbrook Swim Club Ltd WI$464,905 Head Coach $95,843 $101,299 2024
Munster Swim Club Inc IN$464,663 Head Coach $84,532 $87,891 2025
St Augustine Yacht Club Sailin FL$461,523 Manager $82,600 $78,530 2024
Back Bay Aquatics Foundation CA$460,320 President $50,484 $44,117 2024
Northern Kentucky Clippers Swimming Inc KY$503,190 Head Coach $78,750 $83,417 2025
Mundelein Mustang Swim Club IL$458,367 Chief Executive Officer $74,704 $72,410 2025
Santa Maria Swim Club Inc CA$505,532 Headcoach/mgr $68,675 $61,787 2023
Rocket Aquatics Inc WI$506,357 Head Coach/board Member $117,540 $124,231 2024
Peoria Area Water Wizards Inc IL$508,031 Head Coach $62,000 $61,687 2024
Thunder Inc TN$451,570 Director/coach $80,000 $85,103 2024
Bare Hill Rowing Association Inc MA$450,700 Program Director $56,875 $51,724 2024
Lakeshore Swim Club Corp OH$450,349 Head Coach $62,404 $66,891 2024
Spokane Waves Aquatic Team WA$447,497 Head Coach $66,700 $62,220 2023
Utah Valley Aquatics Inc UT$514,929 Treasurer $17,112 $17,724 2024
Canal Dock Boathouse Incorporated CT$515,863 Executive Director $76,173 $74,415 2023
Lincoln Park Boat Club IL$516,466 Executive Dir. $106,873 $106,333 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted93rd

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 (Amy Simon) 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 99 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,142 is reasonable (approximately the 93rd 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.