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PeerBasis
Compensation Comparability Determination

High Point Swim Club Inc

Executive Director / CEO

EIN 566060981
NC · NTEE N67Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Aaron Reeves, Executive Director / CEO ($20,992) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,177 total compensation of comparable organizations → $112,065 $20,992
$10,67410th
$22,21025th
$36,258Median
$59,34275th
$67,79190th
$20,992This org · 24th
p10$10,674
p25$22,210
p50$36,258
p75$59,342
p90$67,791
$20,992

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 NC 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
Gulf Coast Youth Sailing Association TX$179,142 Executive Director $65,450 $63,363 2024
Youngstown Junior Sailing Foundation Inc NY$179,120 Commodore $4,778 $4,179 2024
Motor City Aquatics MI$178,155 Vice-president, Secretary $41,660 $42,845 2023
Amity Regional Aquatic Club Inc CT$186,943 Head Coach $50,962 $46,244 2024
Stingray Swim Team Inc AK$189,402 Chief Executor Officer $72,784 $69,334 2023
Hastings Area Swim Team Boosters MN$191,102 Executive Di $58,000 $55,465 2024
Lake Charlevoix Mariners Inc MI$162,608 Director $9,000 $9,256 2023
Plainfield Community Aquatics Inc IN$160,660 Executive Director $16,645 $16,550 2025
North Aquatics Club Inc IL$201,540 President $1,270 $1,177 2025
Blue Devil Swim Club IL$203,435 Director And Head Coach $38,107 $36,258 2024
Genesee Rowing Club Inc NY$155,783 Director $27,790 $23,677 2025
Crown Point Swim Club Inc IN$154,502 Head Coach $58,300 $59,501 2024
Honolulu Water Polo HI$208,198 Executive Di $65,000 $56,321 2024
Hummelstown Swim Club PA$208,566 President $6,000 $5,962 2023
Swim Focus CA$208,635 Ceo $81,000 $67,692 2024
Lodi City Swim Club CA$211,195 President $58,409 $48,812 2024
Richmond Athletics TX$216,065 President $12,115 $11,729 2024
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $75,400 2024
South Orlando Rowing Association FL$217,632 Board Member $33,000 $30,003 2024
Sea Scope Incorporated IN$217,748 Ceo $29,264 $30,749 2023
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $23,400 2023
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $45,788 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $67,857 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $17,024 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $72,925 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted24th

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 (Aaron Reeves) 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 55 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,992 is reasonable (approximately the 24th 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.