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PeerBasis
Compensation Comparability Determination

Working Today Inc

Executive Director / CEO

EIN 133858323
NY · NTEE J99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rafael Espinal, Executive Director / CEO ($24,152) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rafael Espinal — reported title “EXEC. DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$548 total compensation of comparable organizations → $184,466 $24,152
$14,14110th
$36,34325th
$76,891Median
$95,71475th
$139,04190th
$24,152This org · 15th
p10$14,141
p25$36,343
p50$76,891
p75$95,714
p90$139,041
$24,152

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 NY 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
Aircraft Mechanics Fraternal Assc L04 IL$462,848 President $2,781 $3,026 2024
Farm Labor Organizing Committee OH$468,637 President $75,600 $91,229 2023
Suits For Seniors Inc FL$449,120 Executive Director $84,950 $88,315 2024
Mentoring Partnership Of Minnesota MN$476,254 Executive Director $105,000 $114,817 2024
Quality Support Solutions Inc UT$443,211 President $74,883 $87,320 2023
National Skilled Trades Network OH$482,057 Co-executive Director $60,000 $70,327 2024
Birmingham Corps AL$502,786 Executive Director $117,721 $137,115 2025
Synergies Work Inc GA$386,485 Ceo $75,000 $83,454 2024
American Golf Foundation CA$538,330 Exec Dir & Secr $16,090 $15,376 2024
Nevada Association Of Public Safety Officers NV$538,777 Executive Director $140,966 $156,371 2024
Pockets Full Of Sunshine SC$539,988 Board Member $57,600 $66,500 2024
American Federations Of Government Employees TX$550,850 President $77,987 $88,882 2023
We Grow Dreams Inc IL$366,585 Executive Director $30,000 $32,639 2024
Tri-isle Personal Care Inc HI$363,365 Frm Executive Director $51,808 $51,331 2024
Selfhelp Foundation IL$353,464 Executive Director - Until 11/23 $504 $548 2024
Westchester County Department Of NY$569,158 President $36,252 $36,252 2024
Southeast Keller Corporation TX$348,053 Ceo $98,616 $109,168 2024
National Insurance Crime Training IL$575,733 Chief Executive Officer $33,432 $36,373 2024
Beautyunited CA$315,000 Executive Dir. $187,500 $184,466 2023
Bender Leadership Academy PA$686,358 President/director $34,000 $38,630 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted85th

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 (Rafael Espinal) 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 20 similarly situated organizations (Same NTEE sector (J99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,152 is reasonable (approximately the 15th 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.