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PeerBasis
Compensation Comparability Determination

Palos Verdes Aquatic Club

Executive Director / CEO

EIN 330706639
CA · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael P Camp, Executive Director / CEO ($42,120) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,000 total compensation of comparable organizations → $134,097 $42,120
$17,46610th
$34,43125th
$46,836Median
$70,06875th
$88,73690th
$42,120This org · 50th
p10$17,466
p25$34,431
p50$46,836
p75$70,068
p90$88,736
$42,120

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Supreme Water Polo ClubCA $265,733$134,097 990
Santa Barbara Premier Water PoloCA $255,890$13,000 990
St Helena Swim ClubCA $249,998$17,887 990
Pride Water Polo AcademyCA $297,640$18,140 990
North Irvine Water Polo ClubCA $300,470$40,500 990
Imperial Water Polo ClubCA $243,306$41,165 990
Mbu Water Polo FoundationCA $235,745$35,561 990
Patriot Swim ClubCA $316,943$60,928 990
Urbansurf4kidsCA $223,933$87,262 990
Peninsula Aquatic Center Junior CrewCA $325,845$52,506 990
Lodi City Swim ClubCA $211,195$58,409 990
Aquasol SacramentoCA $334,508$66,824 990
South Orange County AquaticsCA $335,072$102,000 990
Swim FocusCA $208,635$81,000 990
Davis Aquatic MastersCA $356,384$13,680 990
San Diego East County AquaticsCA $365,527$40,000 990
Marin County Swim AssociationCA $369,711$35,776 990
Long Beach Shore Aquatics IncCA $385,894$58,320 990
Solano Aquatic Sea OttersCA $386,023$79,800 990
Cdm Aquatics FederationCA $388,281$31,041 990

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 CA 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

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 (Michael P Camp) 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 20 similarly situated organizations (Same NTEE sector (N67) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,120 is reasonable (approximately the 50th 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). 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.