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PeerBasis
Compensation Comparability Determination

Blue Devil Swim Club

Executive Director / CEO

EIN 522277475
IL · NTEE N67
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Glauco Frizerra 924 Thru 1024, Executive Director / CEO ($38,107) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Glauco Frizerra 924 Thru 1024 — reported title “Director and 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

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,218 total compensation of comparable organizations → $117,781 $38,107
$10,87110th
$22,10525th
$37,554Median
$62,28375th
$71,24990th
$38,107This org · 52nd
p10$10,871
p25$22,105
p50$37,554
p75$62,283
p90$71,249
$38,107

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 IL 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
North Aquatics Club Inc IL$201,540 President $1,270 $1,237 2025
Honolulu Water Polo HI$208,198 Executive Di $65,000 $59,194 2024
Hummelstown Swim Club PA$208,566 President $6,000 $6,266 2023
Swim Focus CA$208,635 Ceo $81,000 $71,145 2024
Lodi City Swim Club CA$211,195 President $58,409 $51,302 2024
Hastings Area Swim Team Boosters MN$191,102 Executive Di $58,000 $58,295 2024
Richmond Athletics TX$216,065 President $12,115 $12,327 2024
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $79,246 2024
Stingray Swim Team Inc AK$189,402 Chief Executor Officer $72,784 $72,871 2023
South Orlando Rowing Association FL$217,632 Board Member $33,000 $31,533 2024
Sea Scope Incorporated IN$217,748 Ceo $29,264 $32,317 2023
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $24,594 2023
Amity Regional Aquatic Club Inc CT$186,943 Head Coach $50,962 $48,603 2024
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $48,123 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $71,318 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $17,893 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $76,645 2024
Southside Water Polo Club TX$224,949 Vice President $26,382 $26,843 2024
Friends Of Concord Crew NH$225,007 Director $28,900 $26,444 2025
High Point Swim Club Inc NC$180,724 Ceo $20,992 $22,063 2024
Gulf Coast Youth Sailing Association TX$179,142 Executive Director $65,450 $66,595 2024
Youngstown Junior Sailing Foundation Inc NY$179,120 Commodore $4,778 $4,392 2024
Thresher Aquatics Inc FL$227,827 President $24,000 $24,579 2022
Motor City Aquatics MI$178,155 Vice-president, Secretary $41,660 $45,031 2023
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $37,554 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default52nd
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted51st

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 (Glauco Frizerra 924 Thru 1024) 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 65 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,107 is reasonable (approximately the 52nd 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.