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PeerBasis
Compensation Comparability Determination

American Fork Irrigation Co

Executive Director / CEO

EIN 870223053
UT · NTEE W80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ernie John, Executive Director / CEO ($96,007) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Ernie John — reported title “President and Watermaster”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$128 total compensation of comparable organizations → $111,052 $96,007
$54710th
$2,08625th
$19,715Median
$45,20175th
$61,90190th
$96,007This org · 94th
p10$547
p25$2,086
p50$19,715
p75$45,201
p90$61,901
$96,007

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 UT 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
Chiwawa Communities Association WA$376,802 President $21,600 $18,353 2024
Thorn Water Association Inc MS$379,388 President $125 $128 2025
Acme Water Company Inc UT$306,348 President $2,010 $1,952 2024
North Tallahatchie Water Assn Inc MS$302,881 Secretary/treasurer $19,940 $21,076 2024
Homewood Water Association Inc MS$395,618 President $1,200 $1,236 2025
Roosevelt Lake Ranch Water System WA$290,518 President $15,750 $13,778 2023
Alabama Water System Inc LA$288,757 Director $23,900 $24,975 2024
Suncoast Utility Contractors Association Inc FL$288,574 Executive Director $75,000 $66,865 2024
New Brantner Extension Ditch Company CO$415,464 Ditch Superintendent $56,667 $51,567 2024
Browns Creek Water Co Inc SC$434,394 Dir - Operat $58,640 $59,773 2023
The Future Of Heat Intiative Inc MA$436,175 Executive Director $62,500 $53,301 2024
Ptda Foundation IL$261,016 Executive Director $27,174 $26,102 2023
Lorena-lemon-burns Water Association MS$254,198 President $600 $634 2024
Graham East Water Supply Corp TX$241,562 Secretary $18,354 $17,424 2024
Los Tules Mutual Water Company CA$239,926 Director $28,700 $23,520 2024
Southwest Wayne Water Assoc Inc MS$238,996 President $325 $344 2024
Trenton Water Users Cooperative ND$235,707 President $2,390 $2,489 2024
Imagine Idaho Foundation ID$485,246 Treasurer $110,000 $111,052 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted89th

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 (Ernie John) 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 18 similarly situated organizations (Same NTEE sector (W80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,007 is reasonable (approximately the 94th 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.