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PeerBasis
Compensation Comparability Determination

Lake Lanier Rowing Club Inc

Executive Director / CEO

EIN 582223024
GA · NTEE N71
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Howell Bout, Executive Director / CEO ($47,962) against every comparable organization that fit the selection criteria — 1070 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Howell Bout — reported title “EXCUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,070 organizations qualified on sector, size, and geography 1,070 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $346,565 $47,962
$2,73410th
$9,02725th
$24,539Median
$52,12175th
$73,17890th
$47,962This org · 71st
p10$2,734
p25$9,027
p50$24,539
p75$52,121
p90$73,178
$47,962

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 GA 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
Westbrook Seals ME$232,818 Head Coach $58,938 $58,695 2025
Line Creek Figure Skating Club Inc MO$233,191 Club Skate Director $3,000 $3,339 2023
Santa Barbara Foresters Inc CA$232,664 Executive Dir. $15,000 $13,223 2024
Girls On The Run Of Northwest Ohio OH$232,623 Executive Director $76,758 $82,995 2024
Beyond The Game A S CA$232,592 President $5,000 $4,407 2024
Rowing Club Of The Woodlands Inc TX$233,348 Head Coach - Independent Contractor But Key To The Operations Of The Organization $29,000 $29,614 2024
Earn A Bike Org TX$232,490 Executive Director $64,938 $68,272 2023
Vancouver West Soccer Club WA$232,285 Registrar $12,780 $12,026 2023
Waltham Youth Soccer MA$232,199 Director Of $51,875 $48,993 2023
Solon United Soccer Club OH$233,688 President $800 $843 2025
Wilmington Seahawks Hockey Association Inc NC$233,779 Hockey Director $23,000 $24,261 2024
Shenandoah Valley Bicycle Coalition VA$233,793 Executive Dir. $56,769 $55,956 2024
Richfield Swim Club MN$232,064 Head Coach $65,289 $64,161 2025
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $13,157 2023
The Faribault Ice Arena Association MN$233,841 President $34,257 $35,577 2023
Red Rock Heat Volleyball Club UT$231,933 Director/pre $14,547 $14,807 2025
Syracuse Chargers Rowing Club Inc NY$231,889 Executive Director $17,432 $16,080 2024
Global Fc MO$231,610 Executive Director $26,923 $29,971 2023
Blue Knights Soccer Club UT$231,603 Officer $41,550 $43,412 2024
Casper Crush Inc WY$234,337 Executive Director $15,000 $16,397 2024
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $26,291 2024
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $37,690 2023
Ocmulgee National Park & Preserve GA$234,575 Executive Di $76,000 $80,315 2023
Owatonna Gymnastic Club Inc MN$231,276 Executive Director $68,433 $67,251 2025
Legends Basketballinc WI$231,266 At-large $2,000 $2,132 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2025 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 GA 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 default71st
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted70th

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 (Howell Bout) 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 1070 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,962 is reasonable (approximately the 71st 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.