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PeerBasis
Compensation Comparability Determination

Lakeshore Swim Club Corp

Executive Director / CEO

EIN 311560742
OH · NTEE N67
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Vince Cowell, Executive Director / CEO ($62,404) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Vince Cowell — reported title “Head Coach”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$758 total compensation of comparable organizations → $115,899 $62,404
$13,82110th
$35,40625th
$57,131Median
$73,36375th
$89,45590th
$62,404This org · 60th
p10$13,821
p25$35,406
p50$57,131
p75$73,363
p90$89,455
$62,404

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
Bare Hill Rowing Association Inc MA$450,700 Program Director $56,875 $48,254 2024
Thunder Inc TN$451,570 Director/coach $80,000 $79,395 2024
Spokane Waves Aquatic Team WA$447,497 Head Coach $66,700 $58,047 2023
Mundelein Mustang Swim Club IL$458,367 Chief Executive Officer $74,704 $67,553 2025
Verona Area Swim Team Inc WI$441,450 Vice President $769 $758 2024
East Carolina Aquatics Inc NC$440,654 Ceo $76,100 $72,326 2025
Back Bay Aquatics Foundation CA$460,320 President $50,484 $41,158 2024
St Augustine Yacht Club Sailin FL$461,523 Manager $82,600 $73,263 2024
Munster Swim Club Inc IN$464,663 Head Coach $84,532 $81,996 2025
Elmbrook Swim Club Ltd WI$464,905 Head Coach $95,843 $94,505 2024
Hingham High School Rowing Assoc MA$433,996 Program Director $30,175 $25,601 2024
Hp Aquatics Club IL$467,529 Head Of Operations $68,922 $65,864 2023
Gig Harbor Junior Sailing WA$470,312 Sailing Director (Non-voting) $59,518 $50,311 2024
Camp Randall Rowing Club Inc WI$430,056 Head Coach $22,917 $22,597 2024
Greensboro Swimming Association Inc NC$471,477 Head Coach $103,234 $100,711 2024
Kc Swim Academy And Infant Aquatics MO$471,968 President $34,000 $35,004 2023
American Volkssport Associationinc TX$472,967 Ceo/presiden $106,513 $100,596 2024
Upper Arlington Crew Inc OH$427,393 Executive Di $3,000 $2,923 2025
Minneapolis Rowing Club MN$473,598 Club Administrator $44,793 $43,023 2023
Pacifica Sea Lions Aquatic Club Inc CA$474,920 Head Coach $98,471 $80,281 2024
Rivers Of Recovery MN$481,005 Executive Director $103,142 $96,224 2024
Boilermaker Aquatics Inc IN$419,604 Head Coach $73,098 $70,905 2025
Tristar Rowing TN$418,972 Executive Dir. $10,094 $10,018 2024
North Suburban Instructional Aquatics I MN$483,175 Director/head Coach $78,683 $73,405 2024
Lexington Dolphins Inc KY$415,197 Ceo $60,120 $60,984 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 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 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 default60th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted60th

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 (Vince Cowell) 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 107 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,404 is reasonable (approximately the 60th 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.