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PeerBasis
Compensation Comparability Determination

The Tamarindo Foundation Inc

Executive Director / CEO

EIN 202411268
IN · NTEE Q20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Guliano, Executive Director / CEO ($120,753) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$635 total compensation of comparable organizations → $214,107 $120,753
$15,97510th
$25,97925th
$67,010Median
$87,63875th
$111,13090th
$120,753This org · 93rd
p10$15,975
p25$25,979
p50$67,010
p75$87,638
p90$111,130
$120,753

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 IN 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
Global Philadelphia Associaton Inc PA$349,036 President $110,000 $107,093 2023
Love Must Act Inc KY$335,584 President $25,500 $25,979 2024
Identity Mission NC$326,517 President $24,470 $24,684 2023
Japan America Society Of Colorado CO$326,000 Executive Director $91,264 $82,984 2024
Japan-american Society OH$325,902 Executive Di $30,227 $29,576 2025
The Fountain For The Natural OR$322,044 President $700 $635 2023
Arbol De Vida TX$376,552 President $42,000 $38,812 2025
The Japan America Society Of Kentucky KY$391,431 Executive Director $81,565 $85,551 2023
Just Foreign Policy DC$397,148 Executive Director $94,167 $80,673 2023
Interfaith Peace Builders DC$293,845 Managing Director (Thru 11/22) $78,218 $67,010 2023
Gulf Coast Citizen Diplomacy Council Inc FL$291,084 Executive Director $70,965 $63,217 2024
Idti Inc FL$284,476 International Consultant $127,500 $113,580 2024
Tulsa Global Alliance OK$283,856 Executive Director $36,755 $38,378 2024
Civil Society Institute Inc MA$413,467 President & Exec. Director $251,262 $214,107 2024
Macgillivray Freeman Films Educational CA$275,528 Co-executive Director $16,500 $13,511 2024
American Mandarin Society VA$421,218 Executive Di $84,000 $79,181 2023
Manhattan His Association KS$265,413 Executive Director/secretary $65,500 $65,372 2025
Japan America Society Of So California CA$428,314 Executive Director $19,681 $16,591 2023
Unidosnow Inc FL$430,469 Executive Director $124,062 $110,517 2024
Educators Institute For Human Rights In DC$434,112 Executive Director $175,487 $146,028 2024
Osgood Center For International Studies DC$241,075 President $75,000 $64,253 2023
Santa Cruz Breakers Inc CA$238,817 Board Member $30,000 $23,932 2025
Damou Christian Mission Inc IN$236,641 Field Director $22,300 $22,959 2023
Immigrant Solidarity Dupage IL$458,275 President $82,954 $77,334 2024
Oxford Consortium For Human Rights Inc CT$232,113 Treasurer (Former) $10,000 $8,891 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default93rd
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted93rd

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 (John Guliano) 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 29 similarly situated organizations (Same NTEE sector (Q20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $120,753 is reasonable (approximately the 93rd 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.