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

Upper Arlington Crew Inc

Executive Director / CEO

EIN 311431888
OH · NTEE N67Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeremy Kelley, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jeremy Kelley — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$778 total compensation of comparable organizations → $118,965 $3,000
$14,73310th
$33,57925th
$56,307Median
$75,12375th
$88,50790th
$3,000This org · 3rd
p10$14,733
p25$33,579
p50$56,307
p75$75,123
p90$88,507
$3,000

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 OH 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
Camp Randall Rowing Club Inc WI$430,056 Head Coach $22,917 $23,195 2024
Hingham High School Rowing Assoc MA$433,996 Program Director $30,175 $26,278 2024
Boilermaker Aquatics Inc IN$419,604 Head Coach $73,098 $72,781 2025
Tristar Rowing TN$418,972 Executive Dir. $10,094 $10,283 2024
Lexington Dolphins Inc KY$415,197 Ceo $60,120 $62,597 2024
Valpo Surf Project Inc ME$415,175 Founder / Ceo $83,255 $80,793 2024
East Carolina Aquatics Inc NC$440,654 Ceo $76,100 $74,240 2025
Verona Area Swim Team Inc WI$441,450 Vice President $769 $778 2024
Spirit Of America Foundation Inc OH$412,418 Ceo/presiden $85,623 $87,888 2024
Mission Aurora Colorado Swim Team CO$410,117 Head Coach $73,502 $66,543 2025
Spokane Waves Aquatic Team WA$447,497 Head Coach $66,700 $59,583 2023
Lakeshore Swim Club Corp OH$450,349 Head Coach $62,404 $64,055 2024
Bare Hill Rowing Association Inc MA$450,700 Program Director $56,875 $49,531 2024
Team Y2k IL$403,387 President $90,500 $88,772 2023
Thunder Inc TN$451,570 Director/coach $80,000 $81,496 2024
Bay Ridge Aquatics Institute Inc NY$398,298 Treasurer $30,983 $27,133 2024
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $59,213 2023
Mundelein Mustang Swim Club IL$458,367 Chief Executive Officer $74,704 $69,341 2025
Back Bay Aquatics Foundation CA$460,320 President $50,484 $42,248 2024
St Augustine Yacht Club Sailin FL$461,523 Manager $82,600 $75,201 2024
Munster Swim Club Inc IN$464,663 Head Coach $84,532 $84,165 2025
Elmbrook Swim Club Ltd WI$464,905 Head Coach $95,843 $97,005 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $25,976 2023
Hp Aquatics Club IL$467,529 Head Of Operations $68,922 $67,606 2023
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $66,780 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 OH 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted3rd

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 (Jeremy Kelley) 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 114 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 3rd 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.