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PeerBasis
Compensation Comparability Determination

Nseaswim

Executive Director / CEO

EIN 833450312
NC · NTEE M40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jon-paul Merchant, Executive Director / CEO ($65,142) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jon-paul Merchant — 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

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,428 total compensation of comparable organizations → $137,335 $65,142
$7,23710th
$39,95225th
$69,578Median
$89,43975th
$118,86690th
$65,142This org · 47th
p10$7,237
p25$39,952
p50$69,578
p75$89,439
p90$118,866
$65,142

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 NC 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
Behind The Scenes Foundation CT$485,902 Executive Di $130,197 $118,144 2024
Crashcourse Village Inc OH$496,878 Treasurer/secretary $27,733 $27,695 2025
Brightside Foundation Inc KY$481,773 Ceo - Non Voting $36,333 $38,894 2023
National Drowning Prevention CA$523,481 Executive Di $101,563 $84,876 2024
National Ohv Insurance & Services WI$446,105 President $66,830 $69,543 2023
American Bonanza Society Air Safety KS$536,628 Executive Director $26,982 $28,211 2024
Latino Worker Safety Center IL$558,706 Executive Dir. $3,500 $3,428 2023
Community911 Training Inc MA$418,434 President & Treasurer $48,166 $43,127 2023
Sarpy County Safety Program Corporation NE$418,354 Treasurer $6,000 $6,430 2023
Alaska Avalanche School Inc AK$564,714 Executive Director $63,648 $60,631 2023
Bike Utah UT$414,065 Co Exec. Dir $85,373 $84,564 2024
Valley Splash Aquatics Inc CA$401,774 Ceo $108,843 $90,960 2024
Project Get Safe Foundation CA$581,022 President $52,500 $43,874 2024
Arklatex Safety Council Inc LA$395,212 Executive Director $50,000 $54,858 2023
Thinkfirst Foundation IL$395,152 Executive Director $104,454 $99,384 2024
Minnesota Firearms Association MN$376,589 Executive Director $72,000 $70,888 2023
Missing Kid Alert Dba Gateway For Kids MI$370,048 Director $124,469 $128,009 2023
National Association To Protect TN$613,315 Director $135,000 $137,335 2024
Tree Care Industry NH$356,090 Past Cfo $29,536 $26,394 2024
Louisiana Rural Ambulance Alliance Inc LA$626,779 Ceo $92,000 $98,043 2024
Boston Cyclists Union Inc MA$628,763 Exec. Director (Left 12/2024) $111,110 $96,631 2024
Safe 2 School CA$344,963 Executive Dir. $86,771 $72,515 2024
Walk Bike Nashville Inc TN$640,553 Executive Director $76,014 $77,329 2024
Los Gatos Monte Sereno Safe Routes CA$333,345 Executive Dir. $9,000 $7,327 2025
National Center For Urban Operations Inc NY$330,379 Director $55,240 $49,737 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default47th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted33rd

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 (Jon-paul Merchant) 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 30 similarly situated organizations (Same NTEE sector (M40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,142 is reasonable (approximately the 47th 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.