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PeerBasis
Compensation Comparability Determination

San Jose Parks Foundation

Executive Director / CEO

EIN 271186070
CA · NTEE N12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Reber, Executive Director / CEO ($80,000) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,385 total compensation of comparable organizations → $198,274 $80,000
$29,02410th
$34,56425th
$66,782Median
$94,60775th
$171,58590th
$80,000This org · 60th
p10$29,024
p25$34,564
p50$66,782
p75$94,607
p90$171,585
$80,000

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
Atlanta Track Club Foundation Inc GA$366,958 President $170,276 $198,274 2024
Charley Hoffman Foundation CA$415,334 Executive Dir. $45,000 $43,840 2025
Southern Nevada Sports Hall Of Fame NV$353,441 Executive Di $55,183 $64,058 2024
Hype Helping Youth Participate & GA$345,060 President $4,625 $5,385 2024
West Michigan Hockey Youth Foundation Inc MI$441,990 Executive Director (Part Year) $35,385 $42,297 2024
National Parks Of New York Harbor NY$455,439 President/ceo $135,443 $141,737 2024
Carving The Future WY$321,392 Executive Director $67,304 $83,463 2024
Bluffton Rush Foundation Llc SC$318,311 Executive Director $76,214 $92,078 2024
Dreem Makers Inc NC$315,304 Secretary $27,000 $32,308 2024
Panamerican Taekwondo TX$466,057 President $60,000 $69,506 2024
Texas High School Girls Coaches Association Inc TX$482,813 Executive Director $160,761 $186,231 2024
Friends Of Big Marsh IL$489,452 Executive Director $77,592 $90,950 2023
Martial Arts Training And Scholarship CA$275,608 Executive Dir. $29,207 $29,207 2024
Team Tucker Association MN$264,256 Executive Di $68,650 $78,557 2024
World Cup Dreams Foundation UT$541,535 Executive Dir. $42,500 $50,374 2024
Together For Wichita Foundation KS$542,966 President $23,500 $29,401 2024
Georgia Tennis Foundation Inc GA$545,173 Executive Director $23,507 $27,372 2024
Lower Richland Alumni Foundation SC$554,522 President $29,231 $35,316 2024
Amateur Athletics Commission WA$566,610 Executive Director $98,563 $102,193 2024
The Climate Initiative ME$569,807 Executive Di $146,562 $169,958 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 default60th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted55th

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 (James Reber) 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 20 similarly situated organizations (Same NTEE sector (N12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,000 is reasonable (approximately the 60th 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.