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PeerBasis
Compensation Comparability Determination

Mission Aurora Colorado Swim Team

Executive Director / CEO

EIN 841377385
CO · NTEE N67Z
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Niemann, Executive Director / CEO ($73,502) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrew Niemann — 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

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$859 total compensation of comparable organizations → $131,406 $73,502
$13,22510th
$32,98225th
$61,174Median
$82,52375th
$97,76390th
$73,502This org · 65th
p10$13,225
p25$32,982
p50$61,174
p75$82,523
p90$97,763
$73,502

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
Spirit Of America Foundation Inc OH$412,418 Ceo/presiden $85,623 $97,079 2024
Valpo Surf Project Inc ME$415,175 Founder / Ceo $83,255 $89,242 2024
Lexington Dolphins Inc KY$415,197 Ceo $60,120 $69,144 2024
Team Y2k IL$403,387 President $90,500 $98,056 2023
Tristar Rowing TN$418,972 Executive Dir. $10,094 $11,358 2024
Boilermaker Aquatics Inc IN$419,604 Head Coach $73,098 $80,392 2025
Bay Ridge Aquatics Institute Inc NY$398,298 Treasurer $30,983 $29,970 2024
City Island Rowing Inc NY$397,021 Executive Dire $65,675 $65,405 2023
Upper Arlington Crew Inc OH$427,393 Executive Di $3,000 $3,314 2025
Camp Randall Rowing Club Inc WI$430,056 Head Coach $22,917 $25,620 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $28,693 2023
Hingham High School Rowing Assoc MA$433,996 Program Director $30,175 $29,026 2024
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $73,764 2024
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $32,953 2024
Frederick Area Swim Team Inc MD$382,688 President $2,943 $3,032 2023
Swift Aquatics Llc IL$380,135 Officer $76,346 $82,720 2023
East Carolina Aquatics Inc NC$440,654 Ceo $76,100 $82,004 2025
Verona Area Swim Team Inc WI$441,450 Vice President $769 $859 2024
Spokane Waves Aquatic Team WA$447,497 Head Coach $66,700 $65,814 2023
Lakeshore Swim Club Corp OH$450,349 Head Coach $62,404 $70,754 2024
South Tampa Aquatic Team FL$369,845 President $41,000 $41,231 2024
Oregon Rowing Unlimited-pdx OR$369,726 President $73,298 $75,019 2023
Marin County Swim Association CA$369,711 President $34,750 $33,070 2023
Bare Hill Rowing Association Inc MA$450,700 Program Director $56,875 $54,711 2024
Thunder Inc TN$451,570 Director/coach $80,000 $90,018 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 2025 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 default65th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted65th

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 (Andrew Niemann) 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 114 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,502 is reasonable (approximately the 65th 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.