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PeerBasis
Compensation Comparability Determination

Passaic County Youth Soccer Assoc Inc

Executive Director / CEO

EIN 223402938
NJ · NTEE N64Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Vivino, Executive Director / CEO ($6,750) against every comparable organization that fit the selection criteria — 152 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

152 organizations qualified on sector, size, and geography 152 within the band form the benchmarked peer set.

Distribution of comparable compensation

$487 total compensation of comparable organizations → $122,067 $6,750
$3,39410th
$11,53225th
$29,431Median
$61,02675th
$77,06090th
$6,750This org · 20th
p10$3,394
p25$11,532
p50$29,431
p75$61,026
p90$77,060
$6,750

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 NJ 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
Culpeper Soccer Association VA$337,874 President $17,692 $18,104 2025
Kingdom Football Academy Inc TX$338,475 President $70,338 $76,544 2024
Wichita Futbol Club KS$341,350 President $8,308 $9,765 2024
Aberdeen Youth Soccer Association SD$343,471 Executive Director $56,624 $67,984 2024
Alliance Cincinnati Soccer Club OH$343,937 President $15,951 $18,379 2024
Zia Soccer Club Inc NM$348,548 Executive Director $53,203 $64,091 2023
Fc Batavia AZ$348,865 Lifetime Director, Director Of Coaching, Coach $89,250 $93,377 2024
North Allegheny Soccer Club Inc PA$323,492 Director Of Referees $1,743 $1,842 2025
Fc 814 Inc PA$322,454 Registrar $4,882 $5,160 2025
Amarillo Rush Soccer Club TX$322,207 President $2,515 $2,737 2024
Balon Usa CO$321,851 Executive Dir. $58,840 $63,192 2023
Michigan Youth Soccer League MI$319,835 President $45,061 $50,598 2024
Woodford Youth Soccer Association Inc KY$318,076 Administrator $20,000 $22,773 2025
Indian River Soccer Club Inc DE$359,590 President $2,500 $2,663 2024
Santa Cruz City Youth Soccer Club CA$360,089 Director $25,008 $22,886 2025
United Stl Academy Inc MO$315,369 President $86,000 $99,093 2024
Sjgsl 2000 Inc NJ$361,699 Member At Large $6,600 $6,411 2024
Wolverine Youth Soccer Inc MA$362,081 Registrar $22,316 $21,254 2025
Arden Park Soccer Club CA$312,470 Registrar $3,500 $3,385 2023
Greater Portland Soccer District OR$363,542 President $3,472 $3,507 2024
Capital District Youth Soccer Leagueinc NY$363,553 Director $52,278 $51,391 2024
West Sound Soccer Academy WA$364,254 Director Of Coaching, At Large $39,044 $38,029 2024
New River United VA$310,667 Executive Di $51,057 $53,630 2024
Valley Stream Soccer Club NY$310,609 Vice President $24,000 $23,593 2024
Capital East Soccer Club WI$308,982 Director Of Coaching $3,000 $3,321 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default20th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted18th

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 (Susan Vivino) 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 152 similarly situated organizations (Same NTEE sector (N64), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,750 is reasonable (approximately the 20th 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.