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PeerBasis
Compensation Comparability Determination

South Orange County Aquatics

Executive Director / CEO

EIN 880554034
CA · NTEE N67
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Clements, Executive Director / CEO ($102,000) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,000 total compensation of comparable organizations → $134,097 $102,000
$13,57710th
$21,67025th
$35,776Median
$51,49575th
$83,53490th
$102,000This org · 95th
p10$13,577
p25$21,670
p50$35,776
p75$51,495
p90$83,534
$102,000

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 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
Aquasol Sacramento CA$334,508 President $64,907 $66,824 2023
Peninsula Aquatic Center Junior Crew CA$325,845 Vice President $51,000 $52,506 2023
Patriot Swim Club CA$316,943 President $13,165 $13,165 2024
Davis Aquatic Masters CA$356,384 Finance Dir. $13,680 $13,680 2024
San Diego East County Aquatics CA$365,527 Ceo $40,000 $40,000 2024
North Irvine Water Polo Club CA$300,470 President $40,500 $40,500 2024
Marin County Swim Association CA$369,711 President $34,750 $35,776 2023
Pride Water Polo Academy CA$297,640 Board Member $18,140 $18,140 2024
Long Beach Shore Aquatics Inc CA$385,894 President $35,650 $35,650 2024
Solano Aquatic Sea Otters CA$386,023 Coach $79,800 $79,800 2024
Cdm Aquatics Federation CA$388,281 President $30,150 $31,041 2023
Palos Verdes Aquatic Club CA$272,795 Chief Executive Officer $25,200 $25,200 2024
Supreme Water Polo Club CA$265,733 President $130,250 $134,097 2023
Santa Barbara Premier Water Polo CA$255,890 Director $13,000 $13,000 2024
St Helena Swim Club CA$249,998 Director $18,360 $17,887 2025
Imperial Water Polo Club CA$243,306 Secretary $41,165 $41,165 2024
Mbu Water Polo Foundation CA$235,745 Executive Di $34,541 $35,561 2023
Back Bay Aquatics Foundation CA$460,320 President $50,484 $50,484 2024
Pacifica Sea Lions Aquatic Club Inc CA$474,920 Head Coach $98,471 $98,471 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 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 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 default95th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted95th

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 (Kevin Clements) 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 19 similarly situated organizations (Same NTEE sector (N67) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $102,000 is reasonable (approximately the 95th 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.