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PeerBasis
Compensation Comparability Determination

Torrance Fire Fighters Association

Executive Director / CEO

EIN 956071472
CA · NTEE J03
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Ryan Mendivil, Executive Director / CEO ($7,200) against every comparable organization that fit the selection criteria — 439 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

439 organizations qualified on sector, size, and geography 439 within the band form the benchmarked peer set.

Distribution of comparable compensation

$32 total compensation of comparable organizations → $646,161 $7,200
$10,68710th
$28,84325th
$72,521Median
$104,27475th
$143,72890th
$7,200This org · 7th
p10$10,687
p25$28,843
p50$72,521
p75$104,274
p90$143,728
$7,200

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
Sheet Metal Contracting IndustryPA $348,144$88,363 990
Southeast Keller CorporationTX $348,053$114,240 990
Brewster Teachers AssociationNY $347,711$12,540 990
Youths Unleashed CorpFL $347,605$48,957 990
Bricklayers Local 1 Md Va & DcMD $351,202$42,539 990
Model Alliance IncNY $346,621$105,203 990
Local 470 Apprenticeship FundSC $346,177$74,269 990
Suttons Support Services IncFL $344,964$93,017 990
Selfhelp FoundationIL $353,464$574 990
International Hartford LtdCT $344,420$92,295 990
Jewish Labor CommitteeNY $344,292$80,803 990
Hands On Employment Services IncFL $354,814$43,014 990
Oakwood Arts IncVA $342,805$60,996 990
Tech Frederick IncMD $341,979$123,454 990
Cyber Proud IncCA $356,846$61,146 990
Michigan Indian Employment AndMI $356,915$98,242 990
Santa Rosa Professional Educators IncFL $357,030$105,766 990
Music City Construction Careers IncTN $357,097$95,406 990
Capital City Career Opportunities ICA $357,126$67,550 990
Retail Wholesale Dc UfcwMI $340,811$86,505 990
Automotive Mentoring Group IncIL $340,495$107,823 990
Oregon Afscme Council 75 BuildingOR $357,972$83,318 990
The Rochester AssociationNY $358,063$8,973 990
Western Pennsylvania ApprenticeshipPA $340,147$84,574 990
Nys Public Employees Conference IncNY $358,497$25,857 990

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 default7th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted7th

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 (Ryan Mendivil) 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 439 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,200 is reasonable (approximately the 7th 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.