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PeerBasis
Compensation Comparability Determination

Lake Forest Swim Club

Executive Director / CEO

EIN 363396035
IL · NTEE N67Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Lawrence, Executive Director / CEO ($84,368) against every comparable organization that fit the selection criteria — 103 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Michael Lawrence — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$794 total compensation of comparable organizations → $114,403 $84,368
$10,53910th
$23,57825th
$37,014Median
$61,79875th
$75,50990th
$84,368This org · 96th
p10$10,539
p25$23,578
p50$37,014
p75$61,798
p90$75,509
$84,368

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 IL 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
Pride Water Polo Academy CA$297,640 Board Member $18,140 $15,476 2024
North Irvine Water Polo Club CA$300,470 President $40,500 $34,552 2024
Greater Gainesville Aquatics Assn FL$300,895 Coo $70,644 $65,567 2024
Capital Water Polo Inc VA$304,411 Head Coach $64,328 $59,784 2025
Southwest Florida Swim Club Inc FL$292,891 President $24,300 $23,220 2023
Barracuda Swim Club Of Northeast TN$291,970 Head Coach $48,276 $48,843 2025
Coast Aquatics Inc FL$306,881 Coach $68,175 $61,645 2025
Dayton Boat Club OH$307,866 Head Coach $36,000 $38,784 2023
Donner Swim Club Inc IN$289,366 Business Manager $17,550 $18,285 2024
Wt Swim Club Inc IN$288,510 Business Manager - Former $10,000 $10,419 2024
South Eastern Aquatics Inc WI$310,028 Head Coach, $82,240 $82,670 2025
Power For Life Aquatics TX$312,904 Ceo $15,000 $14,825 2024
Castle Rock Cudas Youth Swim Team CO$313,068 Head Coach $57,533 $54,504 2024
Orchard Park Town Wreckers Swim Team Inc NY$282,862 Registrar, Administrator $3,000 $2,609 2025
Nlu Swim Team MO$282,495 Coaching Chair/head Coach $54,387 $56,913 2024
Indiana International School Of IN$315,014 President $29,749 $30,197 2025
Traverse Area Community Sailing MI$282,178 Vp Special E $1,160 $1,183 2024
Delmar Dolfins Swim Club Inc NY$315,307 Coach/regist $53,846 $48,072 2024
Patriot Swim Club CA$316,943 President $13,165 $11,231 2024
Indy Aquatic Masters Inc IN$318,673 Treasurer $45,736 $47,652 2024
Evergreen Hurricanes Swim Team CO$320,441 Head Coach $81,057 $74,811 2025
Float Hope Of Indian River County Inc FL$321,400 Executive Director $42,308 $39,268 2024
Clarence Swim Club Inc NY$321,498 Advisor $1,220 $1,089 2024
Lower Merion Aquatic Club Inc PA$322,107 Webmaster/he $25,639 $26,007 2023
Team Vortex Swim Club CO$274,328 Head Coach $37,400 $36,478 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2023 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 IL 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 default96th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted95th

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 Lawrence) 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 103 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,368 is reasonable (approximately the 96th 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.