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PeerBasis
Compensation Comparability Determination

Skyline Swim Club

Executive Director / CEO

EIN 870620957
UT · NTEE N30
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Hale, Executive Director / CEO ($14,000) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Heather Hale — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,173 total compensation of comparable organizations → $89,652 $14,000
$5,76910th
$14,80725th
$36,425Median
$59,96375th
$76,21590th
$14,000This org · 23rd
p10$5,769
p25$14,807
p50$36,425
p75$59,963
p90$76,215
$14,000

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 UT 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
Temperance Training Foundation FL$194,236 Secretary $16,500 $15,546 2024
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $76,215 2024
Vow Inc TX$203,505 President $60,000 $61,972 2023
Girls On The Run Of Southwest Florida FL$182,915 Executive Director $54,167 $51,034 2024
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $78,233 2024
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $67,926 2024
Hike It Baby OR$176,148 Executive Director $59,260 $55,193 2024
Emporia Greensville Rec Assoc Inc VA$175,442 President $6,000 $5,810 2024
Ukiah Valley Cultural & Rec Center CA$166,254 Key Employee $61,547 $53,300 2024
Aberdeen Board Parks & MD$165,866 Treasurer $4,495 $4,106 2025
Trailspring Inc MO$164,178 Executive Dir. $59,865 $63,591 2024
Kulm Golf Course ND$163,204 Grounds Keeper $23,531 $26,663 2023
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $55,800 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $12,926 2023
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $36,425 2024
Upstate Nevada Inc NV$235,553 President $2,162 $2,173 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $31,056 2024
Fox Township Veterans Club PA$149,842 Bar Manager $21,834 $21,837 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $46,119 2024
Frailty Myths CA$250,961 President $100,552 $89,652 2023
Northern Columbia Community And Cultural Center PA$253,387 Executive Director $27,728 $27,732 2024
Aberdeen Family Y Foundation Inc SD$135,191 Ceo $8,176 $9,049 2024
Community Swim Club WA$255,736 President $3,725 $3,443 2023
Northern Blair County Recreation PA$259,038 Board Member $5,768 $5,769 2024
Maine Gearshare ME$262,844 Executive Director $75,000 $75,319 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted19th

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 (Heather Hale) 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 31 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,000 is reasonable (approximately the 23rd 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.