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PeerBasis
Compensation Comparability Determination

Nica Nadadores Inc

Executive Director / CEO

EIN 471475069
PA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy P Hayes, Executive Director / CEO ($27,225) against every comparable organization that fit the selection criteria — 486 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Timothy P Hayes — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

486 organizations qualified on sector, size, and geography 486 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $151,134 $27,225
$11,20110th
$29,29125th
$52,361Median
$72,30175th
$93,47090th
$27,225This org · 23rd
p10$11,201
p25$29,291
p50$52,361
p75$72,301
p90$93,470
$27,225

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 PA 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
Lanai Youth Center Inc HI$269,839 Executive Di $51,385 $46,133 2023
Ccdi Inc MO$270,212 President $28,909 $30,704 2023
The Bloom Project Inc IN$269,431 Executive Director $60,000 $63,449 2023
Sumanda Inc CA$270,753 Secretary/chief Financial $3,000 $2,598 2023
Team Factory NE$270,855 President $33,750 $35,357 2024
Supreme Family Foundation Inc GA$271,011 Executive Dir. $65,000 $65,538 2023
Akron Youth Mentorship OH$271,035 Executive Di $46,945 $49,860 2023
Firsthome Iq CA$268,537 Executive Director And Secretary $120,000 $100,926 2024
Berkshire Summer Music Inc MA$268,484 President $52,000 $45,513 2024
Msi Youth Foundation Inc IN$268,433 Director $2,341 $2,405 2024
Independent Order Of Oddfellows NC$268,213 Exec Director $15,000 $15,096 2024
Habesha Inc GA$271,617 Executive Director $50,000 $50,414 2023
You Are Beautiful People Inc NY$271,834 Executive Di $82,500 $72,611 2024
Under The Lights Flag Football Foundation Inc FL$267,380 President $24,320 $22,910 2023
Ethos Volleyball Club TN$272,794 Director $70,000 $71,667 2024
Farmingdale Soccer Club Inc NY$266,920 1st Vice President $61,480 $54,111 2024
Citizen Scholars Institute Inc SC$272,860 Executive Director $75,000 $78,460 2023
Rockteen Youth Foundation TX$266,614 C.o.o. $50,000 $52,211 2022
I Am Academy MI$273,198 Director $50,615 $50,885 2024
Girls On The Run Of Greater CA$273,329 Executive Dir. $75,923 $63,856 2024
Turning Point Inc GA$265,638 Secretary $19,050 $18,656 2024
Youth Celebrate Diversity CO$274,583 Executive Di $92,814 $84,449 2025
Inner City Youth And Family Services Inc NY$265,000 Ceo $71,106 $67,073 2022
Be Smooth Inc CA$264,506 Executive Dir. $106,314 $92,057 2023
South Broadway Art Project MO$275,501 Office Manager $11,563 $12,281 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default23rd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted23rd

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 (Timothy P Hayes) 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 486 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,225 is reasonable (approximately the 23rd 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.