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PeerBasis
Compensation Comparability Determination

Usa Swimming Inc

Executive Director / CEO

EIN 311012809
GA · NTEE N70Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of John Pepper, Executive Director / CEO ($27,500) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Pepper — reported title “FORMER KEY EMPLOYEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$508 total compensation of comparable organizations → $205,604 $27,500
$1,96310th
$10,00025th
$20,929Median
$76,96175th
$98,31490th
$27,500This org · 55th
p10$1,963
p25$10,000
p50$20,929
p75$76,961
p90$98,314
$27,500

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 GA 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
The Greater Los Angeles Softball CA$433,216 Treasurer $592 $508 2024
Center For Movement Challenges Inc GA$439,166 Secretary $40,000 $40,000 2024
Mat-su Baseball Inc AK$431,016 General Manager $117,109 $111,351 2024
Nebraska Usbc Association NE$430,190 Women's Tour $17,000 $18,185 2024
New York Track & Field Inc NY$429,762 First Vice President $1,942 $1,745 2024
Michigan Sports Alliance MI$441,332 Executive Director $4,835 $5,110 2023
Georgia State Usbc Ba GA$427,103 Association Manager $10,000 $10,000 2024
Weva Inc NY$424,820 President $18,559 $16,249 2025
Indiana State Usbc Association Inc MI$446,266 President $1,899 $1,899 2025
Skyline Conference Inc NY$417,479 Retired Commissioner $89,997 $83,269 2023
California Usbc Association CA$417,199 Assn Mgr $15,833 $13,597 2024
Team Ashburn Synchronized Skating Inc VA$414,449 President $9,000 $8,643 2024
United States Bowling Congress Inc CO$413,367 Association Manager $34,519 $32,070 2025
Bellevue Junior Sports Association NE$410,365 Center Director $73,851 $76,961 2025
Bowhunting Preservation Alliance MN$403,483 President/ce $16,800 $16,510 2024
Kansas State Usbc Inc KS$401,583 Director $7,583 $7,938 2025
Whitefish Adult Ice Hockey Association MT$400,607 Director $2,440 $2,548 2025
Greater La Usbc CA$400,113 Assoc. Manager $33,990 $29,190 2024
Lee County Sports Organization FL$396,592 Executive Director $183,441 $171,389 2024
Grass Hoppers Sports Inc WI$474,250 President $20,000 $21,387 2023
Booger Fund WA$479,741 Executive Director $100,000 $91,673 2023
Eastern Massachusetts Hockey Inc MA$388,653 General Manager $15,550 $14,307 2023
United States Bowling Congress Inc MO$482,219 President $1,647 $1,735 2024
Aevolo Cycling Inc NY$485,349 Team Manager $65,000 $67,620 2021
Altitude Youth Ultimate CO$380,637 Treasurer $27,000 $26,510 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default55th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted45th

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 (John Pepper) 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 69 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,500 is reasonable (approximately the 55th 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.