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PeerBasis
Compensation Comparability Determination

Jackson Aquatic Club Inc

Executive Director / CEO

EIN 640588903
MS · NTEE N67Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Mathew Mixon, Executive Director / CEO ($69,951) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$990 total compensation of comparable organizations → $103,967 $69,951
$9,29310th
$21,70325th
$34,438Median
$55,09075th
$64,35590th
$69,951This org · 96th
p10$9,293
p25$21,703
p50$34,438
p75$55,090
p90$64,355
$69,951

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 MS cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Richmond AthleticsTX $216,065$10,881 990
South Orlando Rowing AssociationFL $217,632$27,835 990
Sea Scope IncorporatedIN $217,748$28,527 990
Surfers For Autism Ii IncFL $219,343$21,709 990
Atomic City Aquatic ClubTN $221,438$42,479 990
Lodi City Swim ClubCA $211,195$45,285 990
Us Swimming-missouri ValleyKS $222,473$62,953 990
Central Jersey Aquatic Club IncNJ $222,728$15,794 990
Urbansurf4kidsCA $223,933$67,655 990
Swim FocusCA $208,635$62,800 990
Hummelstown Swim ClubPA $208,566$7,832 990
Southside Water Polo ClubTX $224,949$23,695 990
Honolulu Water PoloHI $208,198$52,251 990
Friends Of Concord CrewNH $225,007$23,342 990
Thresher Aquatics IncFL $227,827$21,696 990
Blue Devil Swim ClubIL $203,435$33,637 990
Abilities At Windjammer IncFL $231,446$33,150 990
North Aquatics Club IncIL $201,540$1,952 990
Richfield Swim ClubMN $232,064$56,431 990
Rowing Club Of The Woodlands IncTX $233,348$26,046 990
Mid-hudson Aquatics IncNY $234,361$23,123 990
Rocky Mt Rapids Swim TeamCO $235,174$34,438 990
Mbu Water Polo FoundationCA $235,745$27,571 990
Chicago Training CenterIL $236,029$61,790 990
Tampa Bay Aquatics Central BoosterFL $238,903$69,295 990

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 MS 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 default96th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted95th

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 (Mathew Mixon) 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 79 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,951 is reasonable (approximately the 96th 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). 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.