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PeerBasis
Compensation Comparability Determination

Imperial County Association Of Realtors

Executive Director / CEO

EIN 952800152
CA · NTEE S40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ruben Gonzales, Executive Director / CEO ($79,960) against every comparable organization that fit the selection criteria — 86 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

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,000 total compensation of comparable organizations → $370,377 $79,960
$47,66210th
$75,54325th
$98,534Median
$140,70075th
$218,02590th
$79,960This org · 30th
p10$47,662
p25$75,543
p50$98,534
p75$140,700
p90$218,025
$79,960

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
The Construction Institute IncCT $354,876$82,948 990
Ingersoll Grand Self-supported MunicipalIA $354,444$95,105 990
Michigan Israel Business AcceleratorMI $353,207$23,191 990
Irrigation & Electrical DistrictsAZ $349,001$343,957 990
Michigan Retailers FoundationMI $365,589$72,878 990
Isa MichiganMI $367,250$104,604 990
Ohio Alliance Of Ymca'sOH $369,773$282,528 990
Hawaii Masons And Plasterers UnionHI $370,416$186,662 990
Chelsea Area Chamber Of CommerceMI $372,034$87,104 990
Mississippi Apartment AssociationMS $335,360$78,085 990
Aec UnitesDC $375,265$119,648 990
Girard Area Industrial Development CorpPA $333,361$84,816 990
Pike District Partnership IncMD $332,944$97,442 990
Tic Council Americas IncDC $331,703$103,812 990
The Cannabis AllianceWA $331,103$48,925 990
Carroll County Economic DevelopmentGA $330,816$284,205 990
African American Real EstateDC $328,179$48,651 990
Mississippi Gaming & Hospitality AsMS $382,314$213,018 990
Forward High Point IncNC $322,019$121,874 990
Fulshear-katy Area Chamber Of CommerceTX $319,654$113,295 990
Queen City AngelsOH $395,808$221,471 990
National Cooperative ProcurementMN $311,046$160,661 990
Kansas Independent ElectricalKS $309,646$91,237 990
Central Texas Angel NetworkTX $306,410$149,197 990
Dbl Equity PartnersND $304,896$61,558 990

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 default30th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted24th

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 (Ruben Gonzales) 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 86 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,960 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). 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.