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PeerBasis
Compensation Comparability Determination

Hickory Willow Swim Association

Executive Director / CEO

EIN 363666527
IL · NTEE O200
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Tom Rieman, Executive Director / CEO ($35,988) against every comparable organization that fit the selection criteria — 87 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tom Rieman — reported title “CEO/HEAD COA”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

87 organizations qualified on sector, size, and geography 87 within the band form the benchmarked peer set.

Distribution of comparable compensation

$921 total compensation of comparable organizations → $170,750 $35,988
$10,46310th
$25,71225th
$43,012Median
$61,62375th
$81,03190th
$35,988This org · 39th
p10$10,463
p25$25,712
p50$43,012
p75$61,623
p90$81,031
$35,988

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
Greenmount West Community Center MD$281,100 Executive Director/chair $52,000 $50,911 2023
Future Leaders Organization NJ$280,000 Ceo $32,306 $30,206 2023
Rotary Youth Camp Of North Fl Inc FL$278,566 Executive Di $51,500 $49,211 2024
Police Athletic League Of Atlantic City NJ$277,866 Executive Director $4,500 $4,087 2024
Npc Ff VA$277,763 President/club Founder $41,354 $41,814 2023
Valley Friendship Club MN$284,830 Executive Director $66,135 $68,434 2023
Middle Valley Youth Association Inc TN$277,257 Cheer President $8,333 $8,680 2025
Colfax Community Network Inc CO$286,392 Ceo $56,104 $54,721 2024
Imagine That Summer Camp AZ$289,732 Director $30,500 $29,836 2024
Coutts-moriarty Camp Inc VT$271,050 Executive Director $19,800 $20,271 2024
Friends Of Creamers Field AK$268,518 Executive Director $55,900 $54,361 2024
D & N Event Center Inc NE$294,262 Board Member $23,200 $25,381 2024
Montana Outfitters And Guides Education Institute MT$295,143 Executive Director $25,000 $28,220 2023
Penns Valley Youth Center PA$266,719 Executive Director $35,000 $35,503 2024
Project Whitefish Kids Inc MT$263,601 Executive Dir. $15,000 $16,447 2024
Boys And Girls Club Of American Samoa AS$301,045 Executive Director $35,006 $35,006 2024
Community Health Council PA$302,420 Board Member $14,193 $14,397 2024
Missionfit MD$255,682 Executive Director $85,000 $80,832 2024
Benevolent And Protective Order Of 879 Bpoe NH$306,840 Secretary $12,000 $11,271 2024
Kingswood Youth Center Inc NH$307,182 Executive Director $76,019 $69,559 2025
Pal Of Cape Cod Inc MA$254,633 Treasurer/secretary $1,200 $1,129 2023
Excellence & Ambition Inc MD$252,294 Executive Director $39,434 $37,500 2024
Hilliard High School Hockey Club OH$250,149 Director Of $12,282 $12,890 2025
Chisago Lakes Area Recreation Association MN$312,801 Gaming Manager $890 $921 2023
Can Do Kids Nfp (An Il Not For Profit Corp) IL$313,088 Executive Director Assistant Secretary $34,500 $35,519 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 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 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 default39th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted39th

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 (Tom Rieman) 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 87 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,988 is reasonable (approximately the 39th 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.