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PeerBasis
Compensation Comparability Determination

Lower Merion Aquatic Club Inc

Executive Director / CEO

EIN 263229917
PA · NTEE N67
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Mckeone, Executive Director / CEO ($25,639) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathryn Mckeone — reported title “WEBMASTER/HE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$782 total compensation of comparable organizations → $112,783 $25,639
$11,15910th
$25,32125th
$43,586Median
$67,03075th
$81,82490th
$25,639This org · 26th
p10$11,159
p25$25,321
p50$43,586
p75$67,030
p90$81,824
$25,639

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 PA 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
Clarence Swim Club Inc NY$321,498 Advisor $1,220 $1,074 2024
Float Hope Of Indian River County Inc FL$321,400 Executive Director $42,308 $38,712 2024
United States Diving Foundation TX$323,705 President $7,700 $7,502 2024
Evergreen Hurricanes Swim Team CO$320,441 Head Coach $81,057 $73,752 2025
Waco Rowing Club Inc TX$324,668 Executive Dir. $30,588 $30,682 2023
Indy Aquatic Masters Inc IN$318,673 Treasurer $45,736 $46,978 2024
Peninsula Aquatic Center Junior Crew CA$325,845 Vice President $51,000 $44,161 2023
Sooner Swim Club Of Norman OK$327,178 Head Coach $26,340 $28,250 2024
Patriot Swim Club CA$316,943 President $13,165 $11,072 2024
Delmar Dolfins Swim Club Inc NY$315,307 Coach/regist $53,846 $47,392 2024
Indiana International School Of IN$315,014 President $29,749 $29,769 2025
Castle Rock Cudas Youth Swim Team CO$313,068 Head Coach $57,533 $53,733 2024
Power For Life Aquatics TX$312,904 Ceo $15,000 $14,615 2024
South Eastern Aquatics Inc WI$310,028 Head Coach, $82,240 $81,500 2025
Aquasol Sacramento CA$334,508 President $64,907 $56,203 2023
South Orange County Aquatics CA$335,072 Ceo $102,000 $85,788 2024
Dayton Boat Club OH$307,866 Head Coach $36,000 $38,235 2023
Coast Aquatics Inc FL$306,881 Coach $68,175 $60,772 2025
Michigan Swimming Inc MI$337,862 Treasurer/se $60,750 $61,074 2024
Capital Water Polo Inc VA$304,411 Head Coach $64,328 $58,938 2025
Greater Gainesville Aquatics Assn FL$300,895 Coo $70,644 $64,639 2024
North Irvine Water Polo Club CA$300,470 President $40,500 $34,063 2024
Lake Forest Swim Club IL$298,702 Executive Director $84,368 $83,174 2023
Pride Water Polo Academy CA$297,640 Board Member $18,140 $15,257 2024
Southwest Florida Swim Club Inc FL$292,891 President $24,300 $22,891 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default26th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted26th

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 (Kathryn Mckeone) 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 113 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,639 is reasonable (approximately the 26th 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.