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PeerBasis
Compensation Comparability Determination

Dr Charles Van Der Horst Water Safety Initiative

Executive Director / CEO

EIN 842837052
NC · NTEE N67
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Anna Varnell, Executive Director / CEO ($14,877) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Anna Varnell — reported title “Program Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,980 total compensation of comparable organizations → $66,216 $14,877
$3,76010th
$12,22425th
$23,677Median
$42,84575th
$61,04690th
$14,877This org · 29th
p10$3,760
p25$12,224
p50$23,677
p75$42,845
p90$61,046
$14,877

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
Sand Springs Recreational Center MA$121,982 Executive Director $17,308 $15,497 2023
Riddlewood Swim Club PA$123,046 Board Member $3,245 $3,132 2024
Team Paradise Sailing Inc FL$127,172 Executive Director $40,200 $36,549 2024
Competitive Wake Surf Assoc Inc VA$115,266 President $31,200 $30,017 2023
Hawaii Surfing Production Corp HI$110,359 President $29,430 $24,843 2025
Chautauqua Lake Community Sailing NY$136,511 Instructor $66,000 $59,424 2023
Union City Eagle Aquatic Club Corp NJ$91,573 President $13,741 $12,224 2023
Dogsmile Adventures Inc ID$90,530 Executive Director $64,316 $66,216 2024
Crown Point Swim Club Inc IN$154,502 Head Coach $58,300 $59,501 2024
Genesee Rowing Club Inc NY$155,783 Director $27,790 $23,677 2025
Otsego Sailing Club NY$83,453 Treasurer (Paymaster) $3,408 $2,980 2024
Plainfield Community Aquatics Inc IN$160,660 Executive Director $16,645 $16,550 2025
Lake Charlevoix Mariners Inc MI$162,608 Director $9,000 $9,256 2023
Motor City Aquatics MI$178,155 Vice-president, Secretary $41,660 $42,845 2023
Youngstown Junior Sailing Foundation Inc NY$179,120 Commodore $4,778 $4,179 2024
Gulf Coast Youth Sailing Association TX$179,142 Executive Director $65,450 $63,363 2024
High Point Swim Club Inc NC$180,724 Ceo $20,992 $20,992 2024

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 default29th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted29th

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 (Anna Varnell) 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 17 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,877 is reasonable (approximately the 29th 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.