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

Mile High Rowing Club

Executive Director / CEO

EIN 800356612
CO · NTEE N40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Grace Malacrida, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,239 total compensation of comparable organizations → $115,371 $42,000
$8,33510th
$10,71525th
$17,814Median
$58,30375th
$96,15590th
$42,000This org · 61st
p10$8,335
p25$10,715
p50$17,814
p75$58,303
p90$96,155
$42,000

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 CO 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
Dual County League Inc MA$214,827 Exec Sec $11,002 $10,014 2024
Rockford Barbell IL$218,596 Treasurer $17,888 $17,814 2024
South-west Conference Inc CT$202,427 Commissioner $15,000 $13,879 2025
Capital Athletic Conference Inc FL$220,355 Commissioner $91,394 $84,729 2025
Club Prime CA$197,265 Director $13,050 $11,415 2024
Genesis Foundation For Fitness & Tennis KS$226,281 Executive Director $49,792 $56,099 2023
National Collegiate Acrobatics And Tumbling Association WA$230,783 Executive Director $17,500 $15,462 2025
Bay Area Youth Baseball Foundation CA$236,845 President $60,000 $54,032 2023
Karatedo Honma Dojo Inc NY$242,136 Executive Director & Chief Instruct $50,350 $46,087 2024
Excellence Thru Athletics Corp CA$242,518 President $9,145 $8,235 2023
North Jersey Interscholastic NJ$243,235 Executive Director $7,500 $6,608 2025
Cheshire County Shooting Sports Educatio NH$245,318 General Manager $17,550 $16,900 2023
Abs Park MT$248,188 Vice President $8,000 $8,735 2024
Sooner Athletic Conference AR$260,873 Commissioner $101,325 $115,371 2024
Sheriff Pal Program MI$263,765 Executive Director $63,500 $66,392 2024
10th Mountain Lacrosse Inc CO$264,538 Director/coach $20,100 $20,100 2023
Nirsa Foundation OR$156,210 Executive Director $40,165 $37,783 2024
Incline Sports Corporation OR$266,884 President $64,320 $60,506 2024
Learn Scuba Chicago Inc IL$147,848 Director $3,159 $3,239 2023
The Big North Athletic Conference Inc NJ$279,045 Executive Director $10,000 $8,811 2025
Minnesota Renegades MN$286,672 Vice President $11,880 $11,891 2024
American Southwest Conference TX$289,138 Former Commissioner $94,911 $99,012 2023
Fit & Able Productions Inc NC$313,873 Executive Director $96,000 $100,480 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2023 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 CO 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 default61st
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted57th

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 (Grace Malacrida) 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 23 similarly situated organizations (Same NTEE sector (N40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 61st 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.