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PeerBasis
Compensation Comparability Determination

Nlu Swim Team

Executive Director / CEO

EIN 471846253
MO · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Ballard, Executive Director / CEO ($54,387) against every comparable organization that fit the selection criteria — 99 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Ballard — reported title “Coaching Chair/Head Coach”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

99 organizations qualified on sector, size, and geography 99 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,041 total compensation of comparable organizations → $109,326 $54,387
$10,53710th
$22,82125th
$36,213Median
$60,16275th
$72,88590th
$54,387This org · 67th
p10$10,537
p25$22,821
p50$36,213
p75$60,162
p90$72,885
$54,387

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 MO 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
Traverse Area Community Sailing MI$282,178 Vp Special E $1,160 $1,130 2024
Orchard Park Town Wreckers Swim Team Inc NY$282,862 Registrar, Administrator $3,000 $2,494 2025
Wt Swim Club Inc IN$288,510 Business Manager - Former $10,000 $9,957 2024
Donner Swim Club Inc IN$289,366 Business Manager $17,550 $17,474 2024
Team Vortex Swim Club CO$274,328 Head Coach $37,400 $34,860 2023
Barracuda Swim Club Of Northeast TN$291,970 Head Coach $48,276 $46,676 2025
Palos Verdes Aquatic Club CA$272,795 Chief Executive Officer $25,200 $20,545 2024
Southwest Florida Swim Club Inc FL$292,891 President $24,300 $22,190 2023
Pdr Swimming For Success PA$270,955 President $38,000 $35,778 2024
Greater Toledo Aquatic Club Inc OH$269,410 Head Coach $42,250 $42,250 2024
Pride Water Polo Academy CA$297,640 Board Member $18,140 $14,789 2024
Lake Forest Swim Club IL$298,702 Executive Director $84,368 $80,624 2023
Supreme Water Polo Club CA$265,733 President $130,250 $109,326 2023
North Irvine Water Polo Club CA$300,470 President $40,500 $33,019 2024
Greater Gainesville Aquatics Assn FL$300,895 Coo $70,644 $62,658 2024
Pioneer Valley Riverfront Club Inc MA$263,281 Executive Director $66,185 $57,812 2023
Waunakee Wave Swim Team WI$261,023 Head Coach $45,755 $45,116 2024
Capital Water Polo Inc VA$304,411 Head Coach $64,328 $57,131 2025
Sodus Bay Junior Sailing Association Inc NY$259,650 Director - Administration $24,050 $20,518 2024
Coast Aquatics Inc FL$306,881 Coach $68,175 $58,910 2025
Dayton Boat Club OH$307,866 Head Coach $36,000 $37,063 2023
Santa Barbara Premier Water Polo CA$255,890 Director $13,000 $10,599 2024
South Eastern Aquatics Inc WI$310,028 Head Coach, $82,240 $79,001 2025
Power For Life Aquatics TX$312,904 Ceo $15,000 $14,167 2024
Castle Rock Cudas Youth Swim Team CO$313,068 Head Coach $57,533 $52,086 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default67th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted66th

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 (Michael Ballard) 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 99 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,387 is reasonable (approximately the 67th 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.