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PeerBasis
Compensation Comparability Determination

Elite Aquatics Sports Team Inc

Executive Director / CEO

EIN 352475618
CA · NTEE N99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Galen Diaz, Executive Director / CEO ($41,265) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,696 total compensation of comparable organizations → $188,364 $41,265
$5,72610th
$30,71425th
$68,943Median
$87,37675th
$116,34690th
$41,265This org · 35th
p10$5,726
p25$30,714
p50$68,943
p75$87,376
p90$116,346
$41,265

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
Athletic Equipment Managers VA$405,686 National Off $72,184 $76,378 2025
Naples Flag Football League Inc FL$398,954 Vice Preside $74,750 $81,322 2023
Knoxville Flyers Inc TN$408,595 Director $2,340 $2,767 2024
Blackpackers CO$397,798 Executive Di $86,281 $93,063 2024
Girls On The Run West Michigan MI$394,987 Executive Director $71,000 $82,433 2024
Diamond Barwalnut Valley Soccer League Inc CA$394,617 President $3,750 $3,642 2024
Chestnut Hill Fathers Club PA$393,517 Director $4,562 $5,269 2023
Cm Baseball League AZ$386,571 President $79,500 $86,003 2024
Southern Homestead Soccer Academy Inc FL$422,979 President $41,464 $45,110 2023
Inclusive Sports And Fitness Inc NY$381,526 Coo $50,000 $50,823 2024
Still I Run MI$426,743 Executive Director $65,000 $75,467 2024
The New Way Circus Center Inc NY$380,251 Executive Director $146,900 $153,726 2023
Completely Pristine TN$376,080 Director $35,546 $42,028 2024
Girls Leading Girls CA$376,064 Executive Director $78,970 $78,970 2023
Women Of Oz Nwa AR$434,474 Executive Di $50,650 $65,933 2023
Clipped In For Life CA$438,246 Vice President $79,591 $77,308 2024
Boston Taekwondo Project Inc MA$439,323 Director/chairman $90,802 $89,418 2025
Coon Rapids Mat Bandits Wrestling MN$439,786 President $2,400 $2,667 2024
Oregon Sports Action Inc OR$365,992 President $66,000 $68,943 2024
Fit Houston Inc TX$364,566 President, Exec. Dir. $104,500 $117,584 2024
Amateur Athletic Union Of The Club South Volleybal TX$360,732 President $39,801 $44,784 2024
Little East Conference Inc RI$446,666 Clerk/commissnr $99,808 $107,653 2024
Excel Sports League CA$450,286 President Dir $138,000 $134,041 2024
Union Cultural Center WA$355,661 Artistic Director $68,177 $68,660 2024
Lake County Lightning IL$355,598 Director Of Operations $33,000 $36,493 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 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 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 default35th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted35th

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 (Galen Diaz) 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 63 similarly situated organizations (Same NTEE sector (N99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,265 is reasonable (approximately the 35th 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.