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PeerBasis
Compensation Comparability Determination

Rowing Club Of The Woodlands Inc

Executive Director / CEO

EIN 760459849
TX · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gary Godfrey, Executive Director / CEO ($29,000) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gary Godfrey — reported title “Head Coach - Independent Contractor but key to the operations of the organization”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,102 total compensation of comparable organizations → $115,757 $29,000
$10,57710th
$21,73225th
$37,668Median
$59,91375th
$71,46590th
$29,000This org · 37th
p10$10,577
p25$21,732
p50$37,668
p75$59,913
p90$71,465
$29,000

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 TX 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
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $25,745 2024
Richfield Swim Club MN$232,064 Head Coach $65,289 $62,830 2025
Rocky Mt Rapids Swim Team CO$235,174 Head Coach $40,000 $38,343 2024
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $36,909 2023
Mbu Water Polo Foundation CA$235,745 Executive Di $34,541 $30,697 2023
Chicago Training Center IL$236,029 Executive Director $70,000 $68,797 2024
Thresher Aquatics Inc FL$227,827 President $24,000 $24,156 2022
Tampa Bay Aquatics Central Booster FL$238,903 Head Coah/officers $84,328 $77,153 2025
Great Lakes Tritons Inc MI$239,102 Key Employee $62,655 $66,560 2023
One With The Water AR$240,158 Executive Director $37,919 $42,610 2024
Friends Of Concord Crew NH$225,007 Director $28,900 $25,989 2025
Southside Water Polo Club TX$224,949 Vice President $26,382 $26,382 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $75,327 2024
Swimtulsa Inc OK$242,901 Executive Dir. $60,000 $66,048 2024
Imperial Water Polo Club CA$243,306 Secretary $41,165 $35,535 2024
Trident Swim Foundation Inc NY$243,608 Vice President $40,000 $36,134 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $17,585 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $70,092 2024
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $47,296 2024
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $24,171 2023
Williston Sea Lions Inc ND$248,940 Secretary $9,646 $10,895 2023
Sea Scope Incorporated IN$217,748 Ceo $29,264 $31,762 2023
South Orlando Rowing Association FL$217,632 Board Member $33,000 $30,991 2024
St Helena Swim Club CA$249,998 Director $18,360 $15,441 2025
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $77,884 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default37th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted37th

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 (Gary Godfrey) 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 82 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,000 is reasonable (approximately the 37th 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.