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PeerBasis
Compensation Comparability Determination

Mnc 1240 Valencia Inc

Executive Director / CEO

EIN 853358007
CA · NTEE O99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sebastian Alioto, Executive Director / CEO ($35,919) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sebastian Alioto — 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

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,716 total compensation of comparable organizations → $182,296 $35,919
$16,10510th
$29,67425th
$60,853Median
$83,51175th
$103,01490th
$35,919This org · 30th
p10$16,105
p25$29,674
p50$60,853
p75$83,511
p90$103,014
$35,919

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
Michael's Daughter Foundation CA$369,362 President $14,000 $14,000 2023
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $91,401 2024
Life Decisions Inc IL$374,246 Chief Vision $35,927 $39,730 2024
Two Cranes Institute WA$359,544 President & Exec. $67,000 $67,475 2024
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $58,578 2024
Made For More Foundation Inc FL$359,152 President $76,231 $80,554 2024
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $56,366 2023
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $74,575 2023
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,796 2024
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $40,039 2025
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $148,518 2023
Run Minnesota MN$352,201 Executive Director $56,135 $62,392 2024
300 For 300 MI$386,925 Executive Director $77,268 $89,711 2024
Yours Ministry VA$350,896 President/treasurer $60,000 $65,166 2024
The Children Are Our Future NM$387,948 President $6,000 $7,473 2023
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $16,072 2023
So Kids Soar DC$347,935 Executive Dir. $104,615 $106,315 2023
Walltown Childrens Theatre NC$390,241 Executive Director $18,000 $20,921 2024
Lexington Fraternal Order Of KY$347,585 President $5,000 $6,043 2024
Avenue941 Inc FL$347,323 Executive Director $71,142 $75,177 2024
Mulberry International KY$347,266 Executive Director $48,900 $57,573 2025
Connecting For Kids Of Westlake Oh OH$397,222 Executive Di $49,210 $58,628 2024
Focusedkids CO$398,476 Executive Director $71,500 $77,120 2024
Providence Heights WA$401,941 Chief Program Officer $144,498 $149,820 2023
Pathways Core Training Inc TX$335,776 Executive Director $87,130 $100,935 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 2023 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 default30th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Sebastian Alioto) 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 74 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,919 is reasonable (approximately the 30th 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.