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PeerBasis
Compensation Comparability Determination

Responsible Athletes Program

Executive Director / CEO

EIN 271213125
CA · NTEE N60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Javier Hernandez, Executive Director / CEO ($41,484) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,106 total compensation of comparable organizations → $93,076 $41,484
$5,32310th
$9,70925th
$22,421Median
$34,14575th
$60,02490th
$41,484This org · 81st
p10$5,323
p25$9,709
p50$22,421
p75$34,145
p90$60,024
$41,484

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
The Oc Marathon Foundation CA$215,122 Executive Dir. $33,000 $33,000 2024
Orange County Sports Alliance CA$230,882 President $11,555 $11,555 2024
Dive Lab CA$237,642 Director And Cfo $5,775 $5,775 2024
West Berkeley Foundation For Community CA$198,352 Executive Director $26,747 $26,747 2024
Turlock Crush Volleyball Club CA$245,417 President $10,303 $10,607 2023
Allegro Dancers Inc CA$196,849 Assistant Treasurer $3,017 $3,106 2023
Encinitas Mustang Lacrosse Inc CA$191,412 Director, President $5,000 $4,871 2025
Progression Sports Performance Inc CA$280,698 President $31,356 $31,356 2024
Transcend Foundation CA$161,957 Executive Dir. $36,500 $37,578 2023
Blue Banner Volleyball CA$283,377 President $20,244 $20,842 2023
Santa Barbara Water Polo Club Inc CA$309,215 Executive Director $54,240 $58,131 2022
Community Sports Foundation Inc CA$315,020 Executive Director $15,750 $15,750 2024
Angels-murphys-arnold Boosters Club Inc CA$316,809 Executive Secre $7,200 $7,014 2025
Paralyzed Veterans Of America CA$320,743 Executive Di $93,076 $93,076 2024
Beachvolleyballcampscom CA$324,575 President $24,000 $24,000 2024
Rugby Norcal Inc CA$330,731 Executive Dir. $61,917 $61,917 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 default81st
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted81st

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 (Javier Hernandez) 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 16 similarly situated organizations (Same NTEE sector (N60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,484 is reasonable (approximately the 81st 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.