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PeerBasis
Compensation Comparability Determination

Community Swim Club

Executive Director / CEO

EIN 910721355
WA · NTEE N30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ryan Miller, Executive Director / CEO ($3,725) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,477 total compensation of comparable organizations → $96,980 $3,725
$11,67410th
$20,04825th
$53,624Median
$71,51275th
$82,22790th
$3,725This org · 5th
p10$11,674
p25$20,048
p50$53,624
p75$71,512
p90$82,227
$3,725

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 WA 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
Northern Columbia Community And Cultural Center PA$253,387 Executive Director $27,728 $29,998 2024
Northern Blair County Recreation PA$259,038 Board Member $5,768 $6,241 2024
Frailty Myths CA$250,961 President $100,552 $96,980 2023
Maine Gearshare ME$262,844 Executive Director $75,000 $81,476 2024
Sensory Beans Inc NY$266,157 President $51,800 $50,782 2024
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $49,888 2024
Orchard Hills Athletic Club MI$268,589 Manager $14,563 $16,307 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $33,593 2024
Upstate Nevada Inc NV$235,553 President $2,162 $2,351 2024
Mandan Parks And Recreation Foundation ND$235,459 Manager $33,095 $39,402 2024
Heroes Movement CA$278,910 President $65,000 $62,691 2023
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $13,983 2023
Iron Belle Trail Fund MI$281,814 Director $15,072 $16,878 2024
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $60,362 2024
Carpinteria Skate Foundation CA$289,876 Executive Director $88,274 $85,138 2023
Piedmont Virginia Amateur Softball VA$291,127 Commissioner $15,013 $15,726 2024
Cape Community Arena Group ME$293,067 Board Member $1,360 $1,477 2024
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $73,479 2024
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $84,628 2024
Girls On The Run Central Virginia VA$305,047 Executive Director $28,216 $29,556 2024
A Carousel For Missoula MT$305,508 Executive Di $56,632 $68,184 2023
Vow Inc TX$203,505 President $60,000 $67,037 2023
Fayette Area Lions Den Inc PA$309,971 Executive Director $45,311 $49,021 2024
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $82,446 2024
Teton Rock Gym Inc ID$314,684 Executive Di $62,140 $71,715 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted5th

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 (Ryan Miller) 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 38 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,725 is reasonable (approximately the 5th 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.