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PeerBasis
Compensation Comparability Determination

Mbu Water Polo Foundation

Executive Director / CEO

EIN 841775970
CA · NTEE N67
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jonathan Burke, Executive Director / CEO ($34,541) 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 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jonathan Burke — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO 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

$1,240 total compensation of comparable organizations → $130,250 $34,541
$11,90210th
$24,45425th
$42,384Median
$67,41475th
$80,41390th
$34,541This org · 39th
p10$11,902
p25$24,454
p50$42,384
p75$67,414
p90$80,413
$34,541

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 CA 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
Chicago Training Center IL$236,029 Executive Director $70,000 $77,411 2024
Rocky Mt Rapids Swim Team CO$235,174 Head Coach $40,000 $43,143 2024
Mid-hudson Aquatics Inc NY$234,361 President $28,500 $28,968 2024
Rowing Club Of The Woodlands Inc TX$233,348 Head Coach - Independent Contractor But Key To The Operations Of The Organization $29,000 $32,631 2024
Tampa Bay Aquatics Central Booster FL$238,903 Head Coah/officers $84,328 $86,813 2025
Great Lakes Tritons Inc MI$239,102 Key Employee $62,655 $74,893 2023
Richfield Swim Club MN$232,064 Head Coach $65,289 $70,697 2025
Abilities At Windjammer Inc FL$231,446 President/ceo $38,173 $41,529 2023
One With The Water AR$240,158 Executive Director $37,919 $47,944 2024
Swimtulsa Inc OK$242,901 Executive Dir. $60,000 $74,317 2024
Imperial Water Polo Club CA$243,306 Secretary $41,165 $39,984 2024
Trident Swim Foundation Inc NY$243,608 Vice President $40,000 $40,657 2024
Thresher Aquatics Inc FL$227,827 President $24,000 $27,181 2022
Friends Of Concord Crew NH$225,007 Director $28,900 $29,243 2025
Southside Water Polo Club TX$224,949 Vice President $26,382 $29,685 2024
Urbansurf4kids CA$223,933 Executive Director $87,262 $84,758 2024
Central Jersey Aquatic Club Inc NJ$222,728 Treasurer $19,702 $19,787 2024
Williston Sea Lions Inc ND$248,940 Secretary $9,646 $12,259 2023
Us Swimming-missouri Valley KS$222,473 Executive Director $64,900 $78,868 2024
St Helena Swim Club CA$249,998 Director $18,360 $17,374 2025
Atomic City Aquatic Club TN$221,438 Executive Directorcoach $45,009 $53,218 2024
Surfers For Autism Ii Inc FL$219,343 Officer-president $25,000 $27,198 2023
Sea Scope Incorporated IN$217,748 Ceo $29,264 $35,739 2023
South Orlando Rowing Association FL$217,632 Board Member $33,000 $34,871 2024
Jackson Aquatic Club Inc MS$216,580 Executive Di $69,951 $87,635 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default39th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted39th

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 (Jonathan Burke) 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 $34,541 is reasonable (approximately the 39th 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.