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PeerBasis
Compensation Comparability Determination

North Aquatics Club Inc

Executive Director / CEO

EIN 364465898
IL · NTEE N67
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Zachary Hilbert, Executive Director / CEO ($1,270) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,250 total compensation of comparable organizations → $120,898 $1,270
$11,48110th
$22,71325th
$38,548Median
$63,97575th
$73,15290th
$1,270This org · 2nd
p10$11,481
p25$22,713
p50$38,548
p75$63,975
p90$73,152
$1,270

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
Blue Devil Swim Club IL$203,435 Director And Head Coach $38,107 $39,115 2024
Honolulu Water Polo HI$208,198 Executive Di $65,000 $60,761 2024
Hummelstown Swim Club PA$208,566 President $6,000 $6,432 2023
Swim Focus CA$208,635 Ceo $81,000 $73,027 2024
Lodi City Swim Club CA$211,195 President $58,409 $52,659 2024
Hastings Area Swim Team Boosters MN$191,102 Executive Di $58,000 $59,838 2024
Stingray Swim Team Inc AK$189,402 Chief Executor Officer $72,784 $74,798 2023
Richmond Athletics TX$216,065 President $12,115 $12,654 2024
Amity Regional Aquatic Club Inc CT$186,943 Head Coach $50,962 $49,889 2024
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $81,343 2024
South Orlando Rowing Association FL$217,632 Board Member $33,000 $32,368 2024
Sea Scope Incorporated IN$217,748 Ceo $29,264 $33,173 2023
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $25,245 2023
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $49,397 2024
High Point Swim Club Inc NC$180,724 Ceo $20,992 $22,646 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $73,205 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $18,366 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $78,673 2024
Gulf Coast Youth Sailing Association TX$179,142 Executive Director $65,450 $68,357 2024
Youngstown Junior Sailing Foundation Inc NY$179,120 Commodore $4,778 $4,507 2024
Motor City Aquatics MI$178,155 Vice-president, Secretary $41,660 $46,222 2023
Southside Water Polo Club TX$224,949 Vice President $26,382 $27,554 2024
Friends Of Concord Crew NH$225,007 Director $28,900 $27,143 2025
Thresher Aquatics Inc FL$227,827 President $24,000 $25,229 2022
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $38,547 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 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 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted2nd

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 (Zachary Hilbert) 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 64 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,270 is reasonable (approximately the 2nd 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.