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PeerBasis
Compensation Comparability Determination

Hingham High School Rowing Assoc

Executive Director / CEO

EIN 412219809
MA · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrick Houle, Executive Director / CEO ($30,175) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Patrick Houle — reported title “Program Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$894 total compensation of comparable organizations → $136,604 $30,175
$16,77110th
$40,67225th
$66,063Median
$86,36875th
$101,83390th
$30,175This org · 18th
p10$16,771
p25$40,672
p50$66,063
p75$86,368
p90$101,833
$30,175

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 MA 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
Camp Randall Rowing Club Inc WI$430,056 Head Coach $22,917 $26,634 2024
Upper Arlington Crew Inc OH$427,393 Executive Di $3,000 $3,445 2025
East Carolina Aquatics Inc NC$440,654 Ceo $76,100 $85,247 2025
Verona Area Swim Team Inc WI$441,450 Vice President $769 $894 2024
Spokane Waves Aquatic Team WA$447,497 Head Coach $66,700 $68,417 2023
Boilermaker Aquatics Inc IN$419,604 Head Coach $73,098 $83,572 2025
Tristar Rowing TN$418,972 Executive Dir. $10,094 $11,807 2024
Lakeshore Swim Club Corp OH$450,349 Head Coach $62,404 $73,552 2024
Bare Hill Rowing Association Inc MA$450,700 Program Director $56,875 $56,875 2024
Thunder Inc TN$451,570 Director/coach $80,000 $93,578 2024
Lexington Dolphins Inc KY$415,197 Ceo $60,120 $71,878 2024
Valpo Surf Project Inc ME$415,175 Founder / Ceo $83,255 $92,772 2024
Spirit Of America Foundation Inc OH$412,418 Ceo/presiden $85,623 $100,919 2024
Mission Aurora Colorado Swim Team CO$410,117 Head Coach $73,502 $76,409 2025
Mundelein Mustang Swim Club IL$458,367 Chief Executive Officer $74,704 $79,622 2025
Back Bay Aquatics Foundation CA$460,320 President $50,484 $48,511 2024
St Augustine Yacht Club Sailin FL$461,523 Manager $82,600 $86,351 2024
Team Y2k IL$403,387 President $90,500 $101,934 2023
Munster Swim Club Inc IN$464,663 Head Coach $84,532 $96,644 2025
Elmbrook Swim Club Ltd WI$464,905 Head Coach $95,843 $111,388 2024
Hp Aquatics Club IL$467,529 Head Of Operations $68,922 $77,630 2023
Bay Ridge Aquatics Institute Inc NY$398,298 Treasurer $30,983 $31,156 2024
Gig Harbor Junior Sailing WA$470,312 Sailing Director (Non-voting) $59,518 $59,299 2024
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $67,992 2023
Greensboro Swimming Association Inc NC$471,477 Head Coach $103,234 $118,703 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default18th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted18th

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 (Patrick Houle) 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 112 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,175 is reasonable (approximately the 18th 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.