Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Fly Sun Valley Alliance Inc

Executive Director / CEO

EIN 392070791
ID · NTEE S31
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Carol Waller, Executive Director / CEO ($135,752) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carol Waller — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,100 total compensation of comparable organizations → $225,653 $135,752
$11,78110th
$41,94825th
$75,044Median
$100,73975th
$141,56790th
$135,752This org · 87th
p10$11,781
p25$41,948
p50$75,044
p75$100,739
p90$141,567
$135,752

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 ID 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
Downtown Pkb Inc WV$423,548 Executive Di $66,121 $67,299 2024
Menomonee Valley Partners Inc WI$420,413 Executive Director $105,614 $106,749 2023
Conyers Rockdale Economic Deve GA$436,100 Exec Director $125,750 $122,368 2023
Chico Economic Planning Corporation CA$417,941 Executive Director $104,004 $86,916 2023
Burlington Community Development Corp VT$415,198 President $19,449 $18,945 2023
Tacony Community Development Corpor PA$414,614 Interim Executive Director $55,846 $52,352 2024
Pemiscot County Initiative Network MO$441,365 Director $52,977 $51,386 2025
Rolland Curtis Commercial Qalicb Inc CA$413,513 President $29,689 $24,099 2024
The Peoples Place Inc CT$412,013 Executive Director $50,769 $44,747 2024
Waipahu Community Association HI$411,945 Executive Dir. $50,000 $42,081 2024
Yonkers South Broadway District Management Association Inc NY$411,834 Executive Director $81,304 $71,103 2023
Vibe District Virginia Beach VA$446,533 Executive Director $91,406 $82,964 2024
Certified Development Corporation SC$447,388 Director $1,875 $1,839 2024
Pyramid Community Development Corporatio OH$448,140 Executive Direcotr $38,514 $38,346 2024
West Broadway Business And Area Coalition MN$406,331 Executive Director $93,521 $86,868 2024
Michigan Faith In Action MI$448,959 Executive Di $61,700 $59,866 2024
University District Development Associat WA$449,817 Ceo - Officer $139,201 $117,154 2024
Craft3 Future Fund OR$405,349 President $31,950 $28,715 2023
Central Region Innovation And KY$450,611 Executive Director $48,082 $49,994 2023
Bayview Community Development Corp CA$453,216 Vice Chairman $12,000 $9,741 2024
Lowell Development & Financial Corp MA$458,536 Executive Di $151,318 $127,823 2024
Anaconda Local Development Corporation MT$391,121 Former Executive Director $82,500 $83,598 2024
Carrollton Area Convention And GA$389,873 Executive Di $18,162 $17,167 2024
Spoon River Partnership For Economic Development IL$387,684 Executive Director $60,408 $54,388 2025
Building Community Value MI$386,387 Director $100,000 $97,028 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default87th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted77th

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 (Carol Waller) 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 98 similarly situated organizations (Same NTEE sector (S31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $135,752 is reasonable (approximately the 87th 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.