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PeerBasis
Compensation Comparability Determination

Valley Splash Aquatics Inc

Executive Director / CEO

EIN 823893572
CA · NTEE M40
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Parizi, Executive Director / CEO ($108,843) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,102 total compensation of comparable organizations → $153,175 $108,843
$11,93810th
$36,90125th
$72,551Median
$94,32475th
$111,97990th
$108,843This org · 88th
p10$11,938
p25$36,901
p50$72,551
p75$94,324
p90$111,979
$108,843

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.

OrganizationStateTotal revenueTotal compSource
Arklatex Safety Council IncLA $395,212$65,643 990
Thinkfirst FoundationIL $395,152$118,923 990
Bike UtahUT $414,065$101,189 990
Sarpy County Safety Program CorporationNE $418,354$7,694 990
Community911 Training IncMA $418,434$51,606 990
Minnesota Firearms AssociationMN $376,589$84,824 990
Missing Kid Alert Dba Gateway For KidsMI $370,048$153,175 990
National Ohv Insurance & ServicesWI $446,105$88,090 990
Tree Care IndustryNH $356,090$16,693 990
Safe 2 SchoolCA $344,963$86,771 990
Los Gatos Monte Sereno Safe RoutesCA $333,345$8,768 990
National Center For Urban Operations IncNY $330,379$59,515 990
Brightside Foundation IncKY $481,773$46,541 990
Wyoming-montana Safety CouncilWY $318,143$94,324 990
Behind The Scenes FoundationCT $485,902$141,371 990
NseaswimNC $490,765$77,949 990
Crashcourse Village IncOH $496,878$33,140 990
Bikemore IncMD $300,750$93,112 990
National Drowning PreventionCA $523,481$101,563 990
Waterfront EducationCA $275,021$36,901 990
Greenville Area Parkinsons SocietySC $271,642$97,861 990
American Bonanza Society Air SafetyKS $536,628$33,757 990
Latino Worker Safety CenterIL $558,706$4,102 990
Alaska Avalanche School IncAK $564,714$72,551 990
Project Get Safe FoundationCA $581,022$52,500 990

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 default88th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted72nd

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 (Kevin Parizi) 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 25 similarly situated organizations (Same NTEE sector (M40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,843 is reasonable (approximately the 88th 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). 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.