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PeerBasis
Compensation Comparability Determination

Rocky Mt Rapids Swim Team

Executive Director / CEO

EIN 841451498
CO · NTEE N67
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kent Nelson, Executive Director / CEO ($40,000) 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 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kent Nelson — 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

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

Distribution of comparable compensation

$1,150 total compensation of comparable organizations → $120,759 $40,000
$11,03510th
$22,67125th
$38,788Median
$62,50275th
$74,55490th
$40,000This org · 52nd
p10$11,035
p25$22,671
p50$38,788
p75$62,502
p90$74,554
$40,000

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
Mbu Water Polo Foundation CA$235,745 Executive Di $34,541 $32,024 2023
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $26,858 2024
Chicago Training Center IL$236,029 Executive Director $70,000 $71,769 2024
Rowing Club Of The Woodlands Inc TX$233,348 Head Coach - Independent Contractor But Key To The Operations Of The Organization $29,000 $30,253 2024
Richfield Swim Club MN$232,064 Head Coach $65,289 $65,545 2025
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $38,504 2023
Tampa Bay Aquatics Central Booster FL$238,903 Head Coah/officers $84,328 $80,487 2025
Great Lakes Tritons Inc MI$239,102 Key Employee $62,655 $69,436 2023
One With The Water AR$240,158 Executive Director $37,919 $44,451 2024
Thresher Aquatics Inc FL$227,827 President $24,000 $25,200 2022
Swimtulsa Inc OK$242,901 Executive Dir. $60,000 $68,901 2024
Imperial Water Polo Club CA$243,306 Secretary $41,165 $37,070 2024
Trident Swim Foundation Inc NY$243,608 Vice President $40,000 $37,695 2024
Friends Of Concord Crew NH$225,007 Director $28,900 $27,112 2025
Southside Water Polo Club TX$224,949 Vice President $26,382 $27,522 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $78,582 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $18,345 2024
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $73,121 2024
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $49,340 2024
Williston Sea Lions Inc ND$248,940 Secretary $9,646 $11,366 2023
St Helena Swim Club CA$249,998 Director $18,360 $16,108 2025
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $25,216 2023
Sea Scope Incorporated IN$217,748 Ceo $29,264 $33,134 2023
South Orlando Rowing Association FL$217,632 Board Member $33,000 $32,330 2024
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $81,249 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 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 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 default52nd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted51st

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 (Kent Nelson) 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 $40,000 is reasonable (approximately the 52nd 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.