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

Alabama Water System Inc

Executive Director / CEO

EIN 721212121
LA · NTEE W80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jan Perritt, Executive Director / CEO ($23,900) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jan Perritt — 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

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$123 total compensation of comparable organizations → $91,872 $23,900
$57910th
$2,21725th
$17,118Median
$27,78075th
$50,81090th
$23,900This org · 65th
p10$579
p25$2,217
p50$17,118
p75$27,780
p90$50,810
$23,900

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 LA 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
Suncoast Utility Contractors Association Inc FL$288,574 Executive Director $75,000 $63,986 2024
Roosevelt Lake Ranch Water System WA$290,518 President $15,750 $13,184 2023
North Tallahatchie Water Assn Inc MS$302,881 Secretary/treasurer $19,940 $20,168 2024
Acme Water Company Inc UT$306,348 President $2,010 $1,868 2024
Ptda Foundation IL$261,016 Executive Director $27,174 $24,978 2023
Lorena-lemon-burns Water Association MS$254,198 President $600 $607 2024
Graham East Water Supply Corp TX$241,562 Secretary $18,354 $16,673 2024
Los Tules Mutual Water Company CA$239,926 Director $28,700 $22,506 2024
Southwest Wayne Water Assoc Inc MS$238,996 President $325 $329 2024
Trenton Water Users Cooperative ND$235,707 President $2,390 $2,382 2024
Northwest Turfgrass Association WA$232,382 Executive Director $32,515 $27,218 2023
Prairie Village Water Trust WI$231,474 Trustee $3,200 $3,035 2024
American Fork Irrigation Co UT$349,138 President And Watermaster $96,007 $91,872 2023
Groom Creek Water Users Association AZ$225,386 Officeoperations Mangr Past $37,500 $32,752 2024
Marsha Water Supply Corporation TX$212,265 President $32,435 $29,465 2024
The Niwot Ditch Company CO$207,506 Secretary $2,500 $2,333 2022
Chiwawa Communities Association WA$376,802 President $21,600 $17,562 2024
Thorn Water Association Inc MS$379,388 President $125 $123 2025
Homewood Water Association Inc MS$395,618 President $1,200 $1,182 2025
New Brantner Extension Ditch Company CO$415,464 Ditch Superintendent $56,667 $49,346 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default65th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted65th

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 (Jan Perritt) 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 20 similarly situated organizations (Same NTEE sector (W80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,900 is reasonable (approximately the 65th 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.