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PeerBasis
Compensation Comparability Determination

Williston Sea Lions Inc

Executive Director / CEO

EIN 450432456
ND · NTEE N67Z
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Krista Pierce, Executive Director / CEO ($9,646) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$976 total compensation of comparable organizations → $102,488 $9,646
$10,04910th
$21,14225th
$33,745Median
$53,04675th
$63,73790th
$9,646This org · 9th
p10$10,049
p25$21,142
p50$33,745
p75$53,046
p90$63,737
$9,646

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 ND 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
St Helena Swim Club CA$249,998 Director $18,360 $13,671 2025
Trident Swim Foundation Inc NY$243,608 Vice President $40,000 $31,992 2024
Imperial Water Polo Club CA$243,306 Secretary $41,165 $31,462 2024
Swimtulsa Inc OK$242,901 Executive Dir. $60,000 $58,477 2024
Santa Barbara Premier Water Polo CA$255,890 Director $13,000 $9,936 2024
One With The Water AR$240,158 Executive Director $37,919 $37,725 2024
Great Lakes Tritons Inc MI$239,102 Key Employee $62,655 $58,930 2023
Tampa Bay Aquatics Central Booster FL$238,903 Head Coah/officers $84,328 $68,309 2025
Sodus Bay Junior Sailing Association Inc NY$259,650 Director - Administration $24,050 $19,235 2024
Waunakee Wave Swim Team WI$261,023 Head Coach $45,755 $42,294 2024
Chicago Training Center IL$236,029 Executive Director $70,000 $60,911 2024
Mbu Water Polo Foundation CA$235,745 Executive Di $34,541 $27,179 2023
Rocky Mt Rapids Swim Team CO$235,174 Head Coach $40,000 $33,948 2024
Pioneer Valley Riverfront Club Inc MA$263,281 Executive Director $66,185 $54,196 2023
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $22,794 2024
Rowing Club Of The Woodlands Inc TX$233,348 Head Coach - Independent Contractor But Key To The Operations Of The Organization $29,000 $25,676 2024
Supreme Water Polo Club CA$265,733 President $130,250 $102,488 2023
Richfield Swim Club MN$232,064 Head Coach $65,289 $55,628 2025
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $32,678 2023
Greater Toledo Aquatic Club Inc OH$269,410 Head Coach $42,250 $39,607 2024
Thresher Aquatics Inc FL$227,827 President $24,000 $21,387 2022
Pdr Swimming For Success PA$270,955 President $38,000 $33,541 2024
Palos Verdes Aquatic Club CA$272,795 Chief Executive Officer $25,200 $19,260 2024
Friends Of Concord Crew NH$225,007 Director $28,900 $23,010 2025
Southside Water Polo Club TX$224,949 Vice President $26,382 $23,358 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default9th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted9th

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 (Krista Pierce) 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 90 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,646 is reasonable (approximately the 9th 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.