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PeerBasis
Compensation Comparability Determination

West Valley Drive Basketball

Executive Director / CEO

EIN 842878721
CA · NTEE N60
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Toby Fisher, Executive Director / CEO ($144,360) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Toby Fisher — 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

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,014 total compensation of comparable organizations → $136,669 $144,360
$12,40010th
$17,46825th
$37,091Median
$59,53375th
$91,00190th
$144,360This org · 100th
p10$12,400
p25$17,468
p50$37,091
p75$59,533
p90$91,001
$144,360

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
Samba Futsal Foundation CA$366,927 President & Ceo $88,926 $88,926 2024
Firecrackers Leles CA$363,157 President $15,000 $15,000 2024
Bulldogs Inline Hockey Club CA$411,736 President $14,800 $14,800 2024
South Bay Nfinity Volleyball Club CA$418,514 Director Hea $48,000 $46,763 2025
Sports For Exceptional Athletes CA$354,331 Executive Director $68,952 $68,952 2024
Amateur Athletic Union Of The United States Inc CA$422,422 Chairman & Director Of Coaching $51,342 $51,342 2024
San Diego Rhythms Inc CA$345,623 Director, Gymnastics Head Coach $136,500 $136,500 2024
Norcal Flag Football CA$345,376 President $40,000 $41,181 2023
Norcalathletics CA$432,060 President $8,741 $8,741 2024
Top Flight Elite CA$435,214 Ceo $33,000 $33,000 2024
310 Sports Academy CA$338,551 Executive Director $19,200 $18,705 2025
La Storm Youth Sports CA$442,600 President $60,000 $60,000 2024
Rugby Norcal Inc CA$330,731 Executive Dir. $61,917 $61,917 2024
Beachvolleyballcampscom CA$324,575 President $24,000 $24,000 2024
We Are Volleyball Elite CA$453,711 President $136,669 $136,669 2024
Paralyzed Veterans Of America CA$320,743 Executive Di $93,076 $93,076 2024
Angels-murphys-arnold Boosters Club Inc CA$316,809 Executive Secre $7,200 $7,014 2025
Community Sports Foundation Inc CA$315,020 Executive Director $15,750 $15,750 2024
Santa Barbara Water Polo Club Inc CA$309,215 Executive Director $54,240 $58,131 2022
Football Alliance Inc CA$482,138 Treasurer $30,833 $30,038 2025
Blue Banner Volleyball CA$283,377 President $20,244 $20,842 2023
Capo Boxing Gym Inc CA$492,230 President $52,000 $53,536 2023
Progression Sports Performance Inc CA$280,698 President $31,356 $31,356 2024
San Francisco Juniors Volleyball Club CA$502,252 Secretary $17,055 $17,055 2024
Mens Collegiate Lacrosse CA$536,413 President $10,000 $10,000 2024

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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Toby Fisher) 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 26 similarly situated organizations (Same NTEE sector (N60) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $144,360 is reasonable (approximately the 100th 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.