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PeerBasis
Compensation Comparability Determination

South Orlando Rowing Association

Executive Director / CEO

EIN 451601081
FL · NTEE N67
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Terrance Davison, Executive Director / CEO ($33,000) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,174 total compensation of comparable organizations → $123,260 $33,000
$11,12210th
$23,12325th
$39,591Median
$62,56475th
$74,79790th
$33,000This org · 41st
p10$11,122
p25$23,123
p50$39,591
p75$62,564
p90$74,797
$33,000

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 FL 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
Sea Scope Incorporated IN$217,748 Ceo $29,264 $33,820 2023
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $82,932 2024
Richmond Athletics TX$216,065 President $12,115 $12,900 2024
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $25,738 2023
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $50,361 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $74,635 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $18,725 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $80,210 2024
Lodi City Swim Club CA$211,195 President $58,409 $53,689 2024
Southside Water Polo Club TX$224,949 Vice President $26,382 $28,092 2024
Friends Of Concord Crew NH$225,007 Director $28,900 $27,674 2025
Swim Focus CA$208,635 Ceo $81,000 $74,454 2024
Hummelstown Swim Club PA$208,566 President $6,000 $6,557 2023
Honolulu Water Polo HI$208,198 Executive Di $65,000 $61,948 2024
Thresher Aquatics Inc FL$227,827 President $24,000 $25,722 2022
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $39,301 2023
Blue Devil Swim Club IL$203,435 Director And Head Coach $38,107 $39,879 2024
Richfield Swim Club MN$232,064 Head Coach $65,289 $66,903 2025
Rowing Club Of The Woodlands Inc TX$233,348 Head Coach - Independent Contractor But Key To The Operations Of The Organization $29,000 $30,880 2024
North Aquatics Club Inc IL$201,540 President $1,270 $1,295 2025
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $27,414 2024
Rocky Mt Rapids Swim Team CO$235,174 Head Coach $40,000 $40,828 2024
Mbu Water Polo Foundation CA$235,745 Executive Di $34,541 $32,687 2023
Chicago Training Center IL$236,029 Executive Director $70,000 $73,256 2024
Tampa Bay Aquatics Central Booster FL$238,903 Head Coah/officers $84,328 $82,154 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default41st
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted41st

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 (Terrance Davison) 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 80 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,000 is reasonable (approximately the 41st 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.