Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Birmingham Swim League

Executive Director / CEO

EIN 630589921
AL · NTEE N67Z
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of James Barber, Executive Director / CEO ($12,940) against every comparable organization that fit the selection criteria — 111 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James Barber — reported title “INTERIM HEAD”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

111 organizations qualified on sector, size, and geography 111 within the band form the benchmarked peer set.

Distribution of comparable compensation

$763 total compensation of comparable organizations → $116,633 $12,940
$10,80110th
$27,08025th
$49,939Median
$71,30475th
$83,68590th
$12,940This org · 12th
p10$10,801
p25$27,080
p50$49,939
p75$71,304
p90$83,685
$12,940

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 AL 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
Aquatics Unlimited MI$366,379 Head Coach $50,923 $49,939 2024
Renton Rowing Center WA$368,564 Executive Director $61,500 $53,861 2023
Swim Strongsville Inc OH$368,575 Head Coach $76,088 $74,596 2025
San Diego East County Aquatics CA$365,527 Ceo $40,000 $32,817 2024
Marin County Swim Association CA$369,711 President $34,750 $29,352 2023
Oregon Rowing Unlimited-pdx OR$369,726 President $73,298 $66,585 2023
South Tampa Aquatic Team FL$369,845 President $41,000 $36,596 2024
Aulea Swim Club HI$362,635 Secretary $27,280 $22,608 2025
Davis Aquatic Masters CA$356,384 Finance Dir. $13,680 $11,224 2024
Swift Aquatics Llc IL$380,135 Officer $76,346 $73,421 2023
Frederick Area Swim Team Inc MD$382,688 President $2,943 $2,691 2023
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $29,248 2024
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $65,471 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $25,467 2023
Michigan Swimming Inc MI$337,862 Treasurer/se $60,750 $59,577 2024
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $58,052 2023
Bay Ridge Aquatics Institute Inc NY$398,298 Treasurer $30,983 $26,601 2024
South Orange County Aquatics CA$335,072 Ceo $102,000 $83,685 2024
Aquasol Sacramento CA$334,508 President $64,907 $54,825 2023
Team Y2k IL$403,387 President $90,500 $87,032 2023
Sooner Swim Club Of Norman OK$327,178 Head Coach $26,340 $27,558 2024
Peninsula Aquatic Center Junior Crew CA$325,845 Vice President $51,000 $43,079 2023
Waco Rowing Club Inc TX$324,668 Executive Dir. $30,588 $29,931 2023
Mission Aurora Colorado Swim Team CO$410,117 Head Coach $73,502 $65,238 2025
United States Diving Foundation TX$323,705 President $7,700 $7,319 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default12th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted12th

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 (James Barber) 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 111 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,940 is reasonable (approximately the 12th 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.