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PeerBasis
Compensation Comparability Determination

Midwestern-united States Swimming

Executive Director / CEO

EIN 311012851
NE · NTEE N70Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Betty Kooy, Executive Director / CEO ($28,035) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Betty Kooy — reported title “SECRETARY - NON VOTING”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$191 total compensation of comparable organizations → $315,636 $28,035
$2,28010th
$5,23425th
$15,570Median
$29,54975th
$44,43390th
$28,035This org · 68th
p10$2,280
p25$5,234
p50$15,570
p75$29,549
p90$44,433
$28,035

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 NE 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
Bike Walk Tennessee TN$181,443 Executive Di $35,332 $34,530 2024
Houston Golf Association Inc TX$171,707 President & Ceo $329,641 $315,636 2023
Fort Wayne Metro Usbc Inc IN$190,297 Former Ass. $20,817 $20,411 2024
Reno Tahoe Winter Games Coalition Inc NV$201,869 Chief Executive Officer $47,677 $44,433 2024
North Carolina State NC$202,153 President $1,833 $1,761 2024
Usa Gymnastics Region 3 TX$157,580 Director $29,707 $27,629 2024
Charleston West Virginia Sports Council Inc WV$204,439 Director $18,633 $18,757 2024
North Shore Volleyball Club OH$206,045 Director/tru $4,000 $4,055 2023
Wyoming State Usbc WY$206,340 Association Manager $5,000 $4,850 2025
Berks County Interscholastic Athletic PA$207,743 Executive Director $8,000 $7,636 2023
North Carolina Organizing Committee NC$210,160 Chairman $160,000 $153,709 2024
Glenn D Loucks Memorial NY$146,799 Corresponding Secretary $3,000 $2,595 2023
Arkansas State Usbc AR$217,288 Association Manager $4,266 $4,458 2024
Gainesville Area Rowing Inc FL$218,043 Executive Dir. $34,338 $29,219 2025
Eden Prairie Figure Skating Club MN$143,723 Director Coach Representati $2,436 $2,238 2024
American International Polo Foundation FL$220,116 (To 1/27), Treas/pres (From 1/27) $2,535 $2,280 2023
Eurocrossacademy Inc MT$221,606 Chief Director $30,000 $29,292 2025
692 Beach Volleyball Club CA$224,195 Director/officer $38,000 $30,508 2024
Empire Volleyball ND$225,253 Director $7,041 $6,999 2025
Usa Softball Of Central California CA$225,563 Secretary $35,750 $29,549 2023
Long Beach Rowing Association CA$226,871 Boathouse Manager $22,811 $18,314 2024
Bam Swim Team CO$228,314 Head Coach/m $5,871 $5,234 2024
C T Barrel Racing Inc TX$228,671 Director $2,525 $2,348 2024
Southern Colorado Ice Hockey Referee Association CO$230,137 Board Of Directors Treasurer $7,977 $6,928 2025
Greater Central Ct Usbc CT$125,379 Association $12,000 $10,192 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default68th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted66th

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 (Betty Kooy) 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 41 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,035 is reasonable (approximately the 68th 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.