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PeerBasis
Compensation Comparability Determination

Aquatics Unlimited

Executive Director / CEO

EIN 364987471
MI · NTEE N67
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Cebull, Executive Director / CEO ($50,923) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrew Cebull — 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

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$778 total compensation of comparable organizations → $118,929 $50,923
$11,00010th
$26,48525th
$48,706Median
$72,30275th
$85,58590th
$50,923This org · 51st
p10$11,000
p25$26,485
p50$48,706
p75$72,302
p90$85,585
$50,923

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 MI 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
San Diego East County Aquatics CA$365,527 Ceo $40,000 $33,464 2024
Birmingham Swim League AL$367,304 Interim Head $12,940 $13,194 2025
Renton Rowing Center WA$368,564 Executive Director $61,500 $54,921 2023
Swim Strongsville Inc OH$368,575 Head Coach $76,088 $76,065 2025
Marin County Swim Association CA$369,711 President $34,750 $29,930 2023
Oregon Rowing Unlimited-pdx OR$369,726 President $73,298 $67,895 2023
South Tampa Aquatic Team FL$369,845 President $41,000 $37,316 2024
Aulea Swim Club HI$362,635 Secretary $27,280 $23,053 2025
Davis Aquatic Masters CA$356,384 Finance Dir. $13,680 $11,445 2024
Swift Aquatics Llc IL$380,135 Officer $76,346 $74,866 2023
Frederick Area Swim Team Inc MD$382,688 President $2,943 $2,744 2023
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $29,824 2024
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $66,760 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $25,969 2023
Michigan Swimming Inc MI$337,862 Treasurer/se $60,750 $60,750 2024
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $59,195 2023
South Orange County Aquatics CA$335,072 Ceo $102,000 $85,332 2024
Aquasol Sacramento CA$334,508 President $64,907 $55,904 2023
Bay Ridge Aquatics Institute Inc NY$398,298 Treasurer $30,983 $27,125 2024
Team Y2k IL$403,387 President $90,500 $88,745 2023
Sooner Swim Club Of Norman OK$327,178 Head Coach $26,340 $28,100 2024
Peninsula Aquatic Center Junior Crew CA$325,845 Vice President $51,000 $43,926 2023
Waco Rowing Club Inc TX$324,668 Executive Dir. $30,588 $30,519 2023
United States Diving Foundation TX$323,705 President $7,700 $7,462 2024
Mission Aurora Colorado Swim Team CO$410,117 Head Coach $73,502 $66,522 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default51st
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted51st

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 (Andrew Cebull) 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 110 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,923 is reasonable (approximately the 51st 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.