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PeerBasis
Compensation Comparability Determination

Tidal Wave Swim Foundation Inc

Executive Director / CEO

EIN 582639878
GA · NTEE N40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jim Mcginnis, Executive Director / CEO ($63,458) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jim Mcginnis — reported title “PRESIDENT/HEAD COACH”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,049 total compensation of comparable organizations → $137,681 $63,458
$5,38910th
$11,67525th
$65,338Median
$98,71275th
$128,37090th
$63,458This org · 48th
p10$5,389
p25$11,675
p50$65,338
p75$98,712
p90$128,370
$63,458

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
Angels Boxing Academy Limited IL$411,044 President $106,888 $107,597 2023
Overland Park Soccer KS$398,597 Academy Director $49,458 $53,140 2024
Jacksonville-onslow Sports Commission NC$387,711 Executive Director $98,600 $98,712 2025
Northwest Conference OR$459,760 Commissioner $89,704 $80,714 2025
Super Essex Conference NJ$354,550 Executive Director $3,525 $3,049 2025
The Fairfield County Interscholasti CT$341,040 President $1,125 $1,049 2024
Pine City Civic Center Association MN$337,878 Treasurer $3,358 $3,214 2025
Usa South Athletic Conference Inc GA$480,904 Commissioner $135,738 $132,239 2025
Next Step Archery WA$330,823 Vice Preside $10,154 $9,041 2024
California Fitness Fun Inc CA$486,508 President $45,000 $38,646 2024
St Charles County Youth Soccer MO$488,019 Executive Director $89,819 $97,408 2023
North Atlantic Conference Inc ME$327,188 Executive Dir. $106,461 $103,290 2025
Shorewood Swim Club Foundation Inc WI$322,818 Executive Dir. $92,984 $94,090 2025
Fit & Able Productions Inc NC$313,873 Executive Director $96,000 $98,652 2024
Omaha Sports Commission NE$504,252 President/executive Director $111,294 $122,566 2023
College Conference Of Illinois And IL$516,931 Executive Dir. $13,905 $13,596 2024
American Southwest Conference TX$289,138 Former Commissioner $94,911 $97,211 2023
Minnesota Renegades MN$286,672 Vice President $11,880 $11,675 2024
The Big North Athletic Conference Inc NJ$279,045 Executive Director $10,000 $8,651 2025
Ohio Valley Athletic Conference Inc OH$539,037 Executive Director $31,212 $32,030 2025
Nhb Futbol Club Inc CA$543,450 President $33,068 $28,399 2024
Cascade Collegiate Conference OR$562,728 Commissioner $153,015 $137,681 2025
American Rivers Conference IA$583,725 Commissioner $60,000 $65,338 2024
Robert Jacobson Sports Foundation Inc NY$585,206 Leibel $150,000 $134,805 2024
Hopkinton Youth Soccer Inc MA$588,975 Director $10,000 $8,937 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 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 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 default48th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted44th

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 (Jim Mcginnis) 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 25 similarly situated organizations (Same NTEE sector (N40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,458 is reasonable (approximately the 48th 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.