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PeerBasis
Compensation Comparability Determination

Tma Bluetech

Executive Director / CEO

EIN 463107708
CA · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matt Classen, Executive Director / CEO ($116,000) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matt Classen — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,948 total compensation of comparable organizations → $289,590 $116,000
$22,20010th
$50,96225th
$88,914Median
$127,46775th
$206,71390th
$116,000This org · 70th
p10$22,200
p25$50,962
p50$88,914
p75$127,467
p90$206,713
$116,000

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
Western Regional Master Builders Assn CA$309,665 Ex.vp/sec/treas $154,800 $150,810 2025
Finishing Contractors Association Of CA$321,943 President $2,000 $1,948 2025
Orange County Iranian American CA$322,713 Ceo $86,363 $88,914 2023
Visit Morgan Hill CA$329,596 Executive Director $148,883 $145,045 2025
Pacific Association Of Domestic CA$292,507 Executive Director $52,500 $52,500 2024
Downtown Vacaville Business CA$290,813 Executive Dir. $81,415 $83,820 2023
Rainbow Chamber Of Commerce CA$337,313 Exe Director $99,102 $96,548 2025
Inland Empire Tourism Council CA$344,902 Executive Director $268,738 $268,738 2024
Antelope Valley Chambers Of Commerce CA$278,248 Ceo $69,486 $71,538 2023
The Medical Staff Of The Riverside CA$273,358 President $36,000 $36,000 2024
Sunnyvale Downtown Association CA$272,720 Executive Director $110,000 $113,249 2023
Main Street Business Improvement CA$271,407 Exdir/secty/trs $69,088 $69,088 2024
Handle District Corporation CA$270,499 Executive Dir. $71,444 $73,554 2023
450 Mhz Alliance CA$357,310 Director $102,800 $102,800 2024
Bulgaria Innovation Hub Inc CA$267,003 Executive Director $151,350 $155,820 2023
Anti-malware Testing Standards CA$266,398 Coo $126,500 $130,236 2023
Alameda Health System Medical Staff CA$265,796 Chief Of Staff $18,750 $18,750 2024
Vernon Chamber Of Commerce CA$363,674 President & Ceo $127,467 $127,467 2024
Bioenergy Association Of California CA$365,894 Executive Dir. $225,156 $225,156 2024
Novato Downtown Old Town Business CA$258,312 Executive Dir. $78,624 $78,624 2024
Sandplay Therapists Of America CA$255,631 Journal Editor $14,000 $14,000 2024
Golden State Power Cooperative CA$370,753 General Manager $289,590 $289,590 2024
California Attractions And Parks CA$371,560 Executive Di $209,249 $215,430 2023
China Enterprise Council CA$253,683 Director $39,000 $40,152 2023
Phcc Educational Foundation CA$252,617 Ceo $13,059 $13,445 2023

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 default70th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted68th

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 (Matt Classen) 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 53 similarly situated organizations (Same NTEE sector (S41) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $116,000 is reasonable (approximately the 70th 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.