Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Oregon Rowing Unlimited-pdx

Executive Director / CEO

EIN 475231938
OR · NTEE N67
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Plamen Petrov, Executive Director / CEO ($73,298) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$840 total compensation of comparable organizations → $128,393 $73,298
$11,98310th
$29,28325th
$54,975Median
$78,43875th
$91,86590th
$73,298This org · 73rd
p10$11,983
p25$29,283
p50$54,975
p75$78,438
p90$91,865
$73,298

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 OR 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
Marin County Swim Association CA$369,711 President $34,750 $32,312 2023
South Tampa Aquatic Team FL$369,845 President $41,000 $40,286 2024
Swim Strongsville Inc OH$368,575 Head Coach $76,088 $82,118 2025
Renton Rowing Center WA$368,564 Executive Director $61,500 $59,291 2023
Birmingham Swim League AL$367,304 Interim Head $12,940 $14,245 2025
Aquatics Unlimited MI$366,379 Head Coach $50,923 $54,975 2024
San Diego East County Aquatics CA$365,527 Ceo $40,000 $36,126 2024
Aulea Swim Club HI$362,635 Secretary $27,280 $24,887 2025
Swift Aquatics Llc IL$380,135 Officer $76,346 $80,823 2023
Frederick Area Swim Team Inc MD$382,688 President $2,943 $2,963 2023
Davis Aquatic Masters CA$356,384 Finance Dir. $13,680 $12,356 2024
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $32,198 2024
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $72,073 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $28,035 2023
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $63,905 2023
Bay Ridge Aquatics Institute Inc NY$398,298 Treasurer $30,983 $29,283 2024
Michigan Swimming Inc MI$337,862 Treasurer/se $60,750 $65,584 2024
Team Y2k IL$403,387 President $90,500 $95,807 2023
South Orange County Aquatics CA$335,072 Ceo $102,000 $92,123 2024
Aquasol Sacramento CA$334,508 President $64,907 $60,353 2023
Mission Aurora Colorado Swim Team CO$410,117 Head Coach $73,502 $71,817 2025
Sooner Swim Club Of Norman OK$327,178 Head Coach $26,340 $30,336 2024
Spirit Of America Foundation Inc OH$412,418 Ceo/presiden $85,623 $94,853 2024
Peninsula Aquatic Center Junior Crew CA$325,845 Vice President $51,000 $47,422 2023
Waco Rowing Club Inc TX$324,668 Executive Dir. $30,588 $32,948 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted73rd

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 (Plamen Petrov) 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 113 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,298 is reasonable (approximately the 73rd 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.