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PeerBasis
Compensation Comparability Determination

One With The Water

Executive Director / CEO

EIN 453172555
AR · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kenneth Rippetoe, Executive Director / CEO ($37,919) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$981 total compensation of comparable organizations → $103,014 $37,919
$9,41310th
$19,34025th
$33,088Median
$53,31875th
$63,59890th
$37,919This org · 56th
p10$9,413
p25$19,340
p50$33,088
p75$53,318
p90$63,598
$37,919

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 AR 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
Great Lakes Tritons Inc MI$239,102 Key Employee $62,655 $59,233 2023
Tampa Bay Aquatics Central Booster FL$238,903 Head Coah/officers $84,328 $68,660 2025
Swimtulsa Inc OK$242,901 Executive Dir. $60,000 $58,777 2024
Imperial Water Polo Club CA$243,306 Secretary $41,165 $31,623 2024
Trident Swim Foundation Inc NY$243,608 Vice President $40,000 $32,156 2024
Chicago Training Center IL$236,029 Executive Director $70,000 $61,223 2024
Mbu Water Polo Foundation CA$235,745 Executive Di $34,541 $27,318 2023
Rocky Mt Rapids Swim Team CO$235,174 Head Coach $40,000 $34,122 2024
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $22,911 2024
Rowing Club Of The Woodlands Inc TX$233,348 Head Coach - Independent Contractor But Key To The Operations Of The Organization $29,000 $25,808 2024
Richfield Swim Club MN$232,064 Head Coach $65,289 $55,914 2025
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $32,846 2023
Williston Sea Lions Inc ND$248,940 Secretary $9,646 $9,696 2023
St Helena Swim Club CA$249,998 Director $18,360 $13,741 2025
Thresher Aquatics Inc FL$227,827 President $24,000 $21,497 2022
Friends Of Concord Crew NH$225,007 Director $28,900 $23,128 2025
Southside Water Polo Club TX$224,949 Vice President $26,382 $23,478 2024
Santa Barbara Premier Water Polo CA$255,890 Director $13,000 $9,987 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $67,035 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $15,649 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $62,376 2024
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $42,089 2024
Sodus Bay Junior Sailing Association Inc NY$259,650 Director - Administration $24,050 $19,334 2024
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $21,511 2023
Waunakee Wave Swim Team WI$261,023 Head Coach $45,755 $42,511 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default56th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted55th

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 (Kenneth Rippetoe) 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 82 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,919 is reasonable (approximately the 56th 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.