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PeerBasis
Compensation Comparability Determination

Elmbrook Swim Club Ltd

Executive Director / CEO

EIN 510180533
WI · NTEE N67Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Brent Boock, Executive Director / CEO ($95,843) against every comparable organization that fit the selection criteria — 105 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Brent Boock — reported title “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

105 organizations qualified on sector, size, and geography 105 within the band form the benchmarked peer set.

Distribution of comparable compensation

$769 total compensation of comparable organizations → $117,540 $95,843
$13,84110th
$35,50025th
$55,745Median
$74,30075th
$88,68890th
$95,843This org · 92nd
p10$13,841
p25$35,500
p50$55,745
p75$74,300
p90$88,688
$95,843

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 WI 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
Munster Swim Club Inc IN$464,663 Head Coach $84,532 $83,157 2025
Hp Aquatics Club IL$467,529 Head Of Operations $68,922 $66,797 2023
St Augustine Yacht Club Sailin FL$461,523 Manager $82,600 $74,300 2024
Back Bay Aquatics Foundation CA$460,320 President $50,484 $41,741 2024
Gig Harbor Junior Sailing WA$470,312 Sailing Director (Non-voting) $59,518 $51,023 2024
Mundelein Mustang Swim Club IL$458,367 Chief Executive Officer $74,704 $68,510 2025
Greensboro Swimming Association Inc NC$471,477 Head Coach $103,234 $102,137 2024
Kc Swim Academy And Infant Aquatics MO$471,968 President $34,000 $35,500 2023
American Volkssport Associationinc TX$472,967 Ceo/presiden $106,513 $102,020 2024
Minneapolis Rowing Club MN$473,598 Club Administrator $44,793 $43,632 2023
Pacifica Sea Lions Aquatic Club Inc CA$474,920 Head Coach $98,471 $81,418 2024
Thunder Inc TN$451,570 Director/coach $80,000 $80,519 2024
Bare Hill Rowing Association Inc MA$450,700 Program Director $56,875 $48,938 2024
Lakeshore Swim Club Corp OH$450,349 Head Coach $62,404 $63,288 2024
Rivers Of Recovery MN$481,005 Executive Director $103,142 $97,587 2024
Spokane Waves Aquatic Team WA$447,497 Head Coach $66,700 $58,869 2023
North Suburban Instructional Aquatics I MN$483,175 Director/head Coach $78,683 $74,445 2024
Verona Area Swim Team Inc WI$441,450 Vice President $769 $769 2024
East Carolina Aquatics Inc NC$440,654 Ceo $76,100 $73,350 2025
Eagle Aquatics Inc TX$489,670 President $40,500 $39,937 2023
Hingham High School Rowing Assoc MA$433,996 Program Director $30,175 $25,964 2024
Camp Randall Rowing Club Inc WI$430,056 Head Coach $22,917 $22,917 2024
Upper Arlington Crew Inc OH$427,393 Executive Di $3,000 $2,964 2025
Northern Kentucky Clippers Swimming Inc KY$503,190 Head Coach $78,750 $78,924 2025
Santa Maria Swim Club Inc CA$505,532 Headcoach/mgr $68,675 $58,459 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default92nd
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted92nd

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 (Brent Boock) 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 105 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,843 is reasonable (approximately the 92nd 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.