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PeerBasis
Compensation Comparability Determination

Trinity Village Mutual Water Company

Executive Director / CEO

EIN 465433647
CA · NTEE Y99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janet Bottini, Executive Director / CEO ($250) against every comparable organization that fit the selection criteria — 160 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

160 organizations qualified on sector, size, and geography 160 within the band form the benchmarked peer set.

Distribution of comparable compensation

$252 total compensation of comparable organizations → $310,404 $250
$1,07910th
$3,18725th
$12,997Median
$34,52475th
$65,12590th
$250This org · 0th
p10$1,079
p25$3,187
p50$12,997
p75$34,524
p90$65,125
$250

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
Overlook Cemetery Association NJ$169,286 President $16,933 $18,025 2023
Mountain Lakes Water & Sewer GA$170,394 President- P $600 $720 2023
Pregnancy Support Center Of Dodge WI$173,012 Director $34,583 $41,826 2024
Ohio Valley Hospital Professional PA$173,190 President & Ceo $42,768 $50,850 2023
Janice Water Association Inc MS$173,236 President $7,625 $9,835 2024
Montana State Elks Association Llc MT$165,106 Treasurer $2,000 $2,432 2025
Granada Water Association CO$165,084 Secr Treas $16,900 $18,767 2024
Tower Automotive Non-union Retirees Veba WI$175,032 Member, Administrative Board $2,700 $3,266 2024
Nibley Blacksmith Fork Irrigation UT$175,314 President $6,500 $7,704 2024
Loyal Order Of The Moose 1560 TN$175,498 Administrator $28,000 $33,205 2025
Long Branch Policemen's Benevolent NJ$162,945 President $1,400 $1,490 2023
Oxford Cemetery Association PA$162,842 Secretary $24,730 $29,403 2023
Fraternal Order Of Eagles 1502 WI$161,760 Secretary $1,836 $2,221 2024
The Cemetery Association Of The Jewish NJ$177,465 Executive Vp $12,000 $12,408 2024
Benevolent & Protective Order Of AL$161,081 Treasurer $5,200 $6,338 2025
Indiana Funeral Education Foundation Inc IN$178,450 Executive Director $51,444 $62,826 2024
Salisbury Township Volunteer Fireman's PA$160,691 President $550 $654 2023
St Joseph Volunteer Fire Department MN$160,570 President $300 $343 2024
Eureka Cemetery & Mausoleum Assn OR$179,008 Director $4,350 $4,678 2024
Oakwood Cemetery Association WI$160,126 President $300 $363 2024
2828 Corbett Inc OR$159,000 President & Ceo $51,115 $54,972 2024
Hemmi Road Water Association Inc WA$181,043 President $1,031 $1,041 2025
Benv & Protective Order Of Elks 310 ID$157,838 Secretary $9,500 $11,402 2025
Mississippi Workers Compensation MS$156,980 Executive Director $88,812 $114,550 2024
Free And Accepted Masons Of Ca Maya 793 CA$156,398 Secretary $10,790 $11,109 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 default0th
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted0th

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 (Janet Bottini) 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 160 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $250 is reasonable (approximately the 0th 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.