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PeerBasis
Compensation Comparability Determination

Team Y2k

Executive Director / CEO

EIN 832309792
IL · NTEE N67
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathy Rigali, Executive Director / CEO ($90,500) against every comparable organization that fit the selection criteria — 116 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Kathy Rigali — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

116 organizations qualified on sector, size, and geography 116 within the band form the benchmarked peer set.

Distribution of comparable compensation

$794 total compensation of comparable organizations → $121,281 $90,500
$12,56410th
$30,36025th
$54,755Median
$74,35175th
$88,72090th
$90,500This org · 91st
p10$12,564
p25$30,360
p50$54,755
p75$74,351
p90$88,720
$90,500

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 IL 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
Bay Ridge Aquatics Institute Inc NY$398,298 Treasurer $30,983 $27,661 2024
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $60,365 2023
Mission Aurora Colorado Swim Team CO$410,117 Head Coach $73,502 $67,838 2025
Spirit Of America Foundation Inc OH$412,418 Ceo/presiden $85,623 $89,598 2024
Valpo Surf Project Inc ME$415,175 Founder / Ceo $83,255 $82,365 2024
Lexington Dolphins Inc KY$415,197 Ceo $60,120 $63,815 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $26,482 2023
Tristar Rowing TN$418,972 Executive Dir. $10,094 $10,482 2024
Boilermaker Aquatics Inc IN$419,604 Head Coach $73,098 $74,198 2025
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $68,080 2024
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $30,414 2024
Frederick Area Swim Team Inc MD$382,688 President $2,943 $2,799 2023
Swift Aquatics Llc IL$380,135 Officer $76,346 $76,346 2023
Upper Arlington Crew Inc OH$427,393 Executive Di $3,000 $3,059 2025
Camp Randall Rowing Club Inc WI$430,056 Head Coach $22,917 $23,647 2024
Hingham High School Rowing Assoc MA$433,996 Program Director $30,175 $26,790 2024
South Tampa Aquatic Team FL$369,845 President $41,000 $38,054 2024
Oregon Rowing Unlimited-pdx OR$369,726 President $73,298 $69,238 2023
Marin County Swim Association CA$369,711 President $34,750 $30,522 2023
Swim Strongsville Inc OH$368,575 Head Coach $76,088 $77,569 2025
Renton Rowing Center WA$368,564 Executive Director $61,500 $56,007 2023
Birmingham Swim League AL$367,304 Interim Head $12,940 $13,456 2025
Aquatics Unlimited MI$366,379 Head Coach $50,923 $51,930 2024
East Carolina Aquatics Inc NC$440,654 Ceo $76,100 $75,684 2025
San Diego East County Aquatics CA$365,527 Ceo $40,000 $34,125 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default91st
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted91st

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 (Kathy Rigali) 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 116 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,500 is reasonable (approximately the 91st 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.