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PeerBasis
Compensation Comparability Determination

Niagara Swimming Inc

Executive Director / CEO

EIN 311012858
NY · NTEE N70Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Rick Aronberg, Executive Director / CEO ($8,631) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rick Aronberg — reported title “DIRECTOR, COMPETITION AND SANCTIONS MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$228 total compensation of comparable organizations → $375,690 $8,631
$2,74610th
$8,71025th
$22,326Median
$40,70575th
$64,10490th
$8,631This org · 25th
p10$2,746
p25$8,710
p50$22,326
p75$40,705
p90$64,104
$8,631

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 NY 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
Oregon Bicycle Racing Association OR$246,507 Executive Director $40,000 $41,108 2024
Ocean Breeze Park Alliance Inc NY$247,737 Executive Di $18,000 $18,532 2023
Idaho State Usbc Association Inc ID$248,148 Association $5,498 $6,305 2025
Midwest Womens Tournament Inc IN$245,684 Secretary $200 $228 2025
Texas Fencing Academy Inc TX$248,471 President $50,000 $55,350 2024
National College Players Association CA$249,674 Secretary, Treasurer, Executive Director $74,769 $73,559 2023
South Sound United Bowling Congress WA$242,193 Association Manager $37,440 $36,139 2025
Casper Boxing Club WY$253,546 Executive Director $36,923 $43,755 2024
Elizabethtown Volleyball Academy Inc KY$238,019 Club Director $21,520 $24,926 2025
Hawaii Surfing Association HI$258,158 President & Director $26,003 $26,524 2023
Usa Wrestling Of Nd ND$260,959 Sec/tresasure $2,000 $2,429 2024
Mdfc Legends United TX$261,958 President $15,264 $16,897 2024
Southern Colorado Ice Hockey Referee Association CO$230,137 Board Of Directors Treasurer $7,977 $8,246 2025
North Dakota Rodeo Association SD$265,078 Executive Secretary $13,200 $16,598 2023
C T Barrel Racing Inc TX$228,671 Director $2,525 $2,795 2024
Bam Swim Team CO$228,314 Head Coach/m $5,871 $6,230 2024
Long Beach Rowing Association CA$226,871 Boathouse Manager $22,811 $21,798 2024
Usa Softball Of Central California CA$225,563 Secretary $35,750 $35,172 2023
Empire Volleyball ND$225,253 Director $7,041 $8,331 2025
Central States Winter Tournament MO$269,844 President/director $15,000 $18,101 2023
692 Beach Volleyball Club CA$224,195 Director/officer $38,000 $36,313 2024
Eurocrossacademy Inc MT$221,606 Chief Director $30,000 $34,865 2025
American International Polo Foundation FL$220,116 (To 1/27), Treas/pres (From 1/27) $2,535 $2,713 2023
United States Bowling Congress Inc ND$274,063 Association Manager $19,820 $23,450 2025
Bismarck Marathon ND$276,007 Managing Member $69,283 $84,141 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default25th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted25th

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 (Rick Aronberg) 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 55 similarly situated organizations (Same NTEE sector (N70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,631 is reasonable (approximately the 25th 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.