Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Eagle Aquatics Inc

Executive Director / CEO

EIN 900333384
TX · NTEE N67
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Pink, Executive Director / CEO ($40,500) against every comparable organization that fit the selection criteria — 96 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: David Pink — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

96 organizations qualified on sector, size, and geography 96 within the band form the benchmarked peer set.

Distribution of comparable compensation

$780 total compensation of comparable organizations → $119,196 $40,500
$22,84410th
$42,25925th
$60,978Median
$80,26475th
$97,99990th
$40,500This org · 23rd
p10$22,844
p25$42,259
p50$60,978
p75$80,264
p90$97,999
$40,500

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 TX 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
North Suburban Instructional Aquatics I MN$483,175 Director/head Coach $78,683 $75,494 2024
Rivers Of Recovery MN$481,005 Executive Director $103,142 $98,961 2024
Northern Kentucky Clippers Swimming Inc KY$503,190 Head Coach $78,750 $80,036 2025
Pacifica Sea Lions Aquatic Club Inc CA$474,920 Head Coach $98,471 $82,565 2024
Santa Maria Swim Club Inc CA$505,532 Headcoach/mgr $68,675 $59,283 2023
Minneapolis Rowing Club MN$473,598 Club Administrator $44,793 $44,247 2023
Rocket Aquatics Inc WI$506,357 Head Coach/board Member $117,540 $119,196 2024
American Volkssport Associationinc TX$472,967 Ceo/presiden $106,513 $103,457 2024
Kc Swim Academy And Infant Aquatics MO$471,968 President $34,000 $36,000 2023
Greensboro Swimming Association Inc NC$471,477 Head Coach $103,234 $103,575 2024
Peoria Area Water Wizards Inc IL$508,031 Head Coach $62,000 $59,186 2024
Gig Harbor Junior Sailing WA$470,312 Sailing Director (Non-voting) $59,518 $51,742 2024
Hp Aquatics Club IL$467,529 Head Of Operations $68,922 $67,737 2023
Elmbrook Swim Club Ltd WI$464,905 Head Coach $95,843 $97,193 2024
Munster Swim Club Inc IN$464,663 Head Coach $84,532 $84,328 2025
Utah Valley Aquatics Inc UT$514,929 Treasurer $17,112 $17,006 2024
Canal Dock Boathouse Incorporated CT$515,863 Executive Director $76,173 $71,398 2023
Lincoln Park Boat Club IL$516,466 Executive Dir. $106,873 $102,023 2024
Baltimore Operation Sail Ltd MD$517,333 Executive Dir. $84,811 $76,992 2024
St Augustine Yacht Club Sailin FL$461,523 Manager $82,600 $75,346 2024
Back Bay Aquatics Foundation CA$460,320 President $50,484 $42,329 2024
Buffalo City Swim Racers Inc NY$520,192 Executive Dir. $25,000 $22,584 2023
Mundelein Mustang Swim Club IL$458,367 Chief Executive Officer $74,704 $69,475 2025
Southern California Aquatic Masters Swimming Club CA$526,685 President $42,933 $37,061 2023
Thunder Inc TN$451,570 Director/coach $80,000 $81,653 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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)20th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted23rd

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 (David Pink) 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 96 similarly situated organizations (Same NTEE sector (N67), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,500 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.