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PeerBasis
Compensation Comparability Determination

Power For Life Aquatics

Executive Director / CEO

EIN 454091785
TX · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian J Fisher, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$803 total compensation of comparable organizations → $115,757 $15,000
$11,30710th
$25,86725th
$42,610Median
$66,45275th
$78,12590th
$15,000This org · 14th
p10$11,307
p25$25,867
p50$42,610
p75$66,452
p90$78,125
$15,000

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 TX 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
Castle Rock Cudas Youth Swim Team CO$313,068 Head Coach $57,533 $55,150 2024
Indiana International School Of IN$315,014 President $29,749 $30,554 2025
Delmar Dolfins Swim Club Inc NY$315,307 Coach/regist $53,846 $48,642 2024
South Eastern Aquatics Inc WI$310,028 Head Coach, $82,240 $83,648 2025
Patriot Swim Club CA$316,943 President $13,165 $11,364 2024
Dayton Boat Club OH$307,866 Head Coach $36,000 $39,243 2023
Indy Aquatic Masters Inc IN$318,673 Treasurer $45,736 $48,216 2024
Coast Aquatics Inc FL$306,881 Coach $68,175 $62,375 2025
Evergreen Hurricanes Swim Team CO$320,441 Head Coach $81,057 $75,697 2025
Capital Water Polo Inc VA$304,411 Head Coach $64,328 $60,492 2025
Float Hope Of Indian River County Inc FL$321,400 Executive Director $42,308 $39,733 2024
Clarence Swim Club Inc NY$321,498 Advisor $1,220 $1,102 2024
Lower Merion Aquatic Club Inc PA$322,107 Webmaster/he $25,639 $26,315 2023
United States Diving Foundation TX$323,705 President $7,700 $7,700 2024
Waco Rowing Club Inc TX$324,668 Executive Dir. $30,588 $31,491 2023
Greater Gainesville Aquatics Assn FL$300,895 Coo $70,644 $66,344 2024
North Irvine Water Polo Club CA$300,470 President $40,500 $34,961 2024
Peninsula Aquatic Center Junior Crew CA$325,845 Vice President $51,000 $45,325 2023
Lake Forest Swim Club IL$298,702 Executive Director $84,368 $85,367 2023
Sooner Swim Club Of Norman OK$327,178 Head Coach $26,340 $28,995 2024
Pride Water Polo Academy CA$297,640 Board Member $18,140 $15,659 2024
Southwest Florida Swim Club Inc FL$292,891 President $24,300 $23,495 2023
Barracuda Swim Club Of Northeast TN$291,970 Head Coach $48,276 $49,422 2025
Aquasol Sacramento CA$334,508 President $64,907 $57,685 2023
South Orange County Aquatics CA$335,072 Ceo $102,000 $88,050 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted14th

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 (Brian J Fisher) 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 107 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 14th 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.