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PeerBasis
Compensation Comparability Determination

Marin County Swim Association

Executive Director / CEO

EIN 874789788
CA · NTEE N67
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Carrera, Executive Director / CEO ($34,750) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Steve Carrera — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,627 total compensation of comparable organizations → $130,250 $34,750
$14,10510th
$27,31425th
$42,933Median
$68,54975th
$98,38890th
$34,750This org · 35th
p10$14,105
p25$27,314
p50$42,933
p75$68,549
p90$98,388
$34,750

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
San Diego East County Aquatics CA$365,527 Ceo $40,000 $38,852 2024
Davis Aquatic Masters CA$356,384 Finance Dir. $13,680 $13,288 2024
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $34,627 2024
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $77,511 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $30,150 2023
South Orange County Aquatics CA$335,072 Ceo $102,000 $99,074 2024
Aquasol Sacramento CA$334,508 President $64,907 $64,907 2023
Peninsula Aquatic Center Junior Crew CA$325,845 Vice President $51,000 $51,000 2023
Patriot Swim Club CA$316,943 President $13,165 $12,787 2024
North Irvine Water Polo Club CA$300,470 President $40,500 $39,338 2024
Pride Water Polo Academy CA$297,640 Board Member $18,140 $17,620 2024
Back Bay Aquatics Foundation CA$460,320 President $50,484 $49,036 2024
Palos Verdes Aquatic Club CA$272,795 Chief Executive Officer $25,200 $24,477 2024
Supreme Water Polo Club CA$265,733 President $130,250 $130,250 2023
Pacifica Sea Lions Aquatic Club Inc CA$474,920 Head Coach $98,471 $95,646 2024
Santa Barbara Premier Water Polo CA$255,890 Director $13,000 $12,627 2024
St Helena Swim Club CA$249,998 Director $18,360 $17,374 2025
Santa Maria Swim Club Inc CA$505,532 Headcoach/mgr $68,675 $68,675 2023
Southern California Aquatic Masters Swimming Club CA$526,685 President $42,933 $42,933 2023
California Dolphins Swim Team Inc CA$533,259 Head Coach $70,443 $68,422 2024
Walnut Creek Masters Swimming Associatio CA$535,514 Head Coach $124,059 $120,500 2024
Orange County Water Polo Club CA$544,647 Director/president $42,660 $42,660 2023
Santa Cruz Water Polo Club CA$546,435 President $64,476 $62,626 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 default35th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted35th

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 (Steve Carrera) 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 23 similarly situated organizations (Same NTEE sector (N67) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,750 is reasonable (approximately the 35th 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.