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PeerBasis
Compensation Comparability Determination

Frederick Area Swim Team Inc

Executive Director / CEO

EIN 521798094
MD · NTEE N670
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Wirth, Executive Director / CEO ($2,943) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$834 total compensation of comparable organizations → $127,535 $2,943
$15,65810th
$32,06825th
$56,338Median
$78,18575th
$93,94890th
$2,943This org · 4th
p10$15,658
p25$32,068
p50$56,338
p75$78,185
p90$93,948
$2,943

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 MD 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
Swift Aquatics Llc IL$380,135 Officer $76,346 $80,283 2023
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $31,982 2024
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $71,591 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $27,847 2023
South Tampa Aquatic Team FL$369,845 President $41,000 $40,016 2024
Oregon Rowing Unlimited-pdx OR$369,726 President $73,298 $72,808 2023
Marin County Swim Association CA$369,711 President $34,750 $32,096 2023
Swim Strongsville Inc OH$368,575 Head Coach $76,088 $81,569 2025
Renton Rowing Center WA$368,564 Executive Director $61,500 $58,895 2023
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $63,478 2023
Birmingham Swim League AL$367,304 Interim Head $12,940 $14,150 2025
Bay Ridge Aquatics Institute Inc NY$398,298 Treasurer $30,983 $29,087 2024
Aquatics Unlimited MI$366,379 Head Coach $50,923 $54,608 2024
San Diego East County Aquatics CA$365,527 Ceo $40,000 $35,885 2024
Aulea Swim Club HI$362,635 Secretary $27,280 $24,721 2025
Team Y2k IL$403,387 President $90,500 $95,167 2023
Davis Aquatic Masters CA$356,384 Finance Dir. $13,680 $12,273 2024
Mission Aurora Colorado Swim Team CO$410,117 Head Coach $73,502 $71,336 2025
Spirit Of America Foundation Inc OH$412,418 Ceo/presiden $85,623 $94,219 2024
Valpo Surf Project Inc ME$415,175 Founder / Ceo $83,255 $86,612 2024
Lexington Dolphins Inc KY$415,197 Ceo $60,120 $67,106 2024
Tristar Rowing TN$418,972 Executive Dir. $10,094 $11,023 2024
Boilermaker Aquatics Inc IN$419,604 Head Coach $73,098 $78,024 2025
Upper Arlington Crew Inc OH$427,393 Executive Di $3,000 $3,216 2025
Michigan Swimming Inc MI$337,862 Treasurer/se $60,750 $65,146 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default4th
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted4th

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 (Sarah Wirth) 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 112 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,943 is reasonable (approximately the 4th 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.